January 25, 2024


2 Total CPE Credits


Webinar (CA): Retirement Penalties and Rollover Issues 2023

  • Instructor

    Mary Kay Foss, CPA

Learning Objectives

• Identify exceptions from the 10% penalty for early distributions from retirement plans, IRAs and annuities
• Recognize the far reach of the once per year rollover rule and what circumstances have fatal consequences
• Determine the difference between Rollovers and Transfers

Major Topics

• History of the 60-day Rule and Recent Developments
• Rulings and self-certification
• Exceptions to the ten percent penalty
• What the IRS knows: Forms 1099R and 5498
• Form 5329 use and strategies

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, tax staff and other tax professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

Please login to register.