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Inherited Retirement Plans: Pre-Required Beginning Date Deaths

Taxes

Inherited Retirement Plans: Pre-Required Beginning Date Deaths

Course 33454A · 2 hrs · CPA & EA

When a retirement plan owner dies before reaching their required beginning date, the distribution rules for beneficiaries can be complex and high-stakes. This course examines how inherited retirement plans are handled in that scenario, including rules that applied before 2020 and how SECURE Act changes shifted the landscape. Topics include reporting requirements, trust considerations, and estate planning implications. CPAs and tax professionals who work with estates, trusts, or clients who have recently inherited retirement accounts will find this course directly applicable to their practice.

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  • Hours: 2
  • Exam questions: 7
  • Eligible for: CPA & EA
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NASBA Area: Taxes

CPE requirements: See your state's CPE requirements

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Inherited Retirement Plans: Pre-Required Beginning Date Deaths
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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Frequently Asked Questions

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