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Early distribution penalties and 60-day rollover failures are prevalent issues tax preparers must handle despite a size of a firm or wealth of clients. There are penalty exceptions and waivers, but some issues have no possible resolution.
Note: This class presents an in-depth discussion of issues presented in the instructor’s class Retirement Distributions: Planning Options.
CPAs, tax staff and other tax professionals.
Mary Kay Foss, CPA, a director with Sweeney Kovar LLP, has more than 30 years of practical experience in advising clients about retirement, income and estate planning issues. She is a frequent lecturer for community, professional and business groups and has authored and presented courses for tax professionals throughout California.
Foss is past chair of both the CalCPA Estate Planning Committee and the Committee on Taxation. She is a past president of the Estate Planning Council of Diablo Valley, the East Bay Chapter of CalCPA and the Estate Planning Council of the East Bay. She is chair of the AICPA Trust, Estate and Gift Tax Technical Resource Panel, and has been quoted in California CPA magazine, as well as in national publications.