Distribution Planning _OH

Study Level: Advanced
Delivery Method: Online Self-Study
Field of Study: Specialized Knowledge/Personal Financial Planning
Prerequisites: There is no formal prerequisite for the course; however, an understanding of qualified plans and financial products would be beneficial.

This course presents an in-depth look at distribution planning for retirement and provides a clear understanding of the complex rules that govern distributions from qualified plans and IRAs. It provides a review of the basics of qualified employer plans, traditional IRAs, and Roth IRAs and then explains in detail the requirements that apply to premature distributions, required distributions, and distributions at death. The course explores various distribution options, including lump-sum, periodic withdrawals, and annuitization. The course covers other distribution options (loans and hardship withdrawals) and explains the rules for rollovers and conversions. It also explores strategies for multi-generational wealth planning and distribution, including the use of life insurance trusts and stretch IRAs.


This is an advanced level course. Upon completion, students will be able to:

  • demonstrate an understanding of the characteristics of today's retirees and why distribution planning is critically important
  • differentiate between the types of distributions that may be taken from defined benefit plans, defined contribution plans, and IRAs
  • recognize how distributions from retirement plans are taxed
  • pinpoint when the penalty tax will apply to distributions before age 59 ½ and the exceptions to this rule
  • demonstrate an understanding of the required minimum distribution rules that apply to qualified employer plans and traditional IRAs
  • distinguish between the distribution at death rules that spousal and nonspousal beneficiaries must follow
  • identify the types of retirement plans that allow loans and hardship withdrawals and the rules that apply to these distributions
  • articulate the rules that apply to rollovers from retirement plans
  • demonstrate an understanding of how irrevocable life insurance trusts and the stretch IRA technique can be used to maximize the amount of retirement plan assets left to heirs
    Find Courses Now