Form 5329: Exceptions to Early Distribution Penalty FLEXCAST
Available Until
Your Desk
1.0 Credits
Member Price $49.00
Non-Member Price $56.00
Overview
This course will look into form 5329 with an emphasis on the exceptions to the early distribution penalty.
Highlights
Additional Tax on Early Distributions. 60-Day Waiver Request. Self-Certification Rollover List. Rev Proc 2020-46. Higher Education Expenses Exception. First Home Exception. ABLE Accounts. Additional Tax on Excess Contributions. RMD Penalty Waivers.
Prerequisites
None.
Designed For
CPAs, financial professionals, enrolled agents and attorneys.
Objectives
Form 5329 additional taxes on qualified plans. Excess contributions to qualified plans. Exceptions to early distribution penalties. Incorrect and missed RMDs.
Preparation
None.
Notice
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Leader(s):
Leader Bios
Larry Pon, Western CPE
Mr. Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice since 1986 and enjoys helping his clients reach their financial goals. He frequently speaks on tax and financial planning topics to tax professionals, financial advisors, and the general public nationally. Mr. Pon received his BS in Business Administration with emphases in Accounting and Finance from the University of California, Berkeley and MS in Taxation from Golden Gate University in San Francisco.
Non-Member Price $56.00
Member Price $49.00