The 2026 IRA Quick Reference Guide by Denise Appleby, MJ, APA, AKS, CISP, CRC, CRPS, CRSP is a fast, practitioner-friendly resource built for advisors, CPAs, and attorneys who need reliable IRA answers without digging through dense regulations. Organized for quick use, it covers contribution rules, distributions, Roth vs. Traditional IRA comparisons, rollover and transfer rules, beneficiary and inherited IRA frameworks, RMD fundamentals, and key tax reporting requirements — all in a structured, easy-to-navigate format. It’s the ideal desk reference for day-to-day client questions, helping professionals save time, reduce errors, and work with greater technical confidence.

The IRA Guide Collection (0–18 Series) by Denise Appleby, MJ, APA, AKS, CISP, CRC, CRPS, CRSP is a comprehensive professional reference set designed to strengthen your command of IRA rules across the full retirement account lifecycle. This collection delivers clear explanations of IRA features, funding methods, operational rules, distribution and penalty structures, beneficiary considerations, and compliance-focused reminders that help prevent costly mistakes. Created for working financial, tax, and estate planning professionals, it provides structured guidance and practical insights you can apply directly in real client scenarios — making complex IRA rules more manageable and actionable.

** VERSION 2025 IS NOW AVAILABLE!  **

** §1.401(a)(9) TABLE UPDATED FOR 2022+   |   ** SECURE ACT UPDATES INCLUDED!  **

Retirement Strategies LIVE (RSL) is a web application that will show how a traditional IRA will project through the course of the lifetime of the owner(s) and beneficiaries.  The application also includes 9 strategies that let you compare side-by-side impacts on projections.  This easy-to-use web application allows for quick entry and an impressive PDF output.

Choose between several strategies:

1. Traditional IRA

2. Conversion in a single year, conversion taxes paid by a portfolio asset

3. Conversion in multiple years, conversion taxes paid by a portfolio asset

4. Conversion in a single year, conversion taxes paid by converted asset

5. Conversion in multiple years, conversion taxes paid by converted asset

6. Purchase Life Insurance, Death Benefit paid to portfolio asset

7. Name a CRUT as an IRA Beneficiary

8. Name a CRAT as an IRA Beneficiary

9. Qualified Charitable Distributions

The IRS has waived the 50% penalty for missed RMDs for 2021/2022, for those who inherited IRAs 2020+, and were subject to a distribution under the 10 year rule.  IRS Notice 2022-53

Changes were implemented for SECURE Act 2.0!

Changes were implemented for IRS Proposed Regulations regarding Required Minimum Distributions on 5/27/2022!

** VERSION 2026 IS NOW AVAILABLE!  **

** §1.401(a)(9) TABLE UPDATED FOR 2022+   |   ** SECURE ACT UPDATES INCLUDED!  **

Retirement Distributions LIVE (RDL) is a web application that calculates the required minimum distributions (RMDs) for several qualified plan types, such as:

• Conventional IRAs
• Roth IRAs

Retirement Distributions LIVE (RDL) includes seven models illustrating RMDs and SEPP calculations. The current models are based on different scenarios, such as during the owner's lifetime, spousal rollover, non-spousal beneficiaries. The application inputs allow for contribution streams to the qualified plan, as well as additional distribution options outside of the RMD calculations. The program generates high-quality data-driven reports and has been updated to reflect the changes to §1.401(a)(9) that went into effect 01/01/2022.

The IRS has waived the 50% penalty for missed RMDs for 2021/2022, for those who inherited IRAs 2020+, and were subject to a distribution under the 10 year rule.  IRS Notice 2022-53

** VERSION 2026.00 NOW AVAILABLE FOR DOWNLOAD! **

** CHANGES for SECURE Act 2.0 (12/2022) INCLUDED! **

** CHANGES for IRS Proposed Regulations 2022 INCLUDED! **

** CHANGES for IRS Notice 2022-6 EFFECTIVE 1/18/2022 INCLUDED! **

** CHANGES TO §1.401(a)(9) TABLES EFFECTIVE 1/1/2022 INCLUDED! **

** SECURE ACT AND CARES ACT UPDATES INCLUDED! **

Download now!

Retirement Plan Analyzer is priced at $595 for a single initial license, including twelve months of coverage (updates sent as released based on tax law changes). Future annual renewal coverage is $212 for a single license.

A current desktop version of Windows is required.

For multiple licenses or enterprise licensing, please call 803-781-9595.

The IRS has waived the 50% penalty for missed RMDs for 2021/2022, for those who inherited IRAs 2020+, and were subject to a distribution under the 10 year rule.  IRS Notice 2022-53

Changes have been implemented for SECURE Act 2.0 (12/2022) and IRS Proposed Regulations regarding Required Minimum Distributions (6/21/2022 - in version 2022.20).

** VERSION 2026.00 NOW AVAILABLE FOR DOWNLOAD!  **

Brentmark's Retirement Distribution Planner (RDP) (Desktop) is a detailed and robust program that calculates the required minimum distributions for several qualified plan types, such as IRA, Roth IRA, 401(k), Roth 401(k), with some key features:

• Contribution streams for the plan type selected and the ability to choose the maximum allowed in the current year.
• Distribution streams that can be used to pay for expenses incurred from the plan. In the years an RMD would be calculated, the program determines if the distribution entered satisfies the required amount.
• Less than 5% Owner of a company allows the plan owner to defer RMDs until after they retire.
• Pre-59.5 Distribution calculations also include the option to use the Amortization, Annuitization, or Minimum Distribution methods.
• Ability to illustrate inherited plans, including spousal rollover and non-spousal beneficiaries.
• Ability to select between the beginning or end of the year for distributions.
• Updated for SECURE Act of 2019
• Updated for CARES Act of 2020
• Updated for changes to §1.401(a)(9) that go in effect 1/1/2022
• Updated for IRS Notice 2022-6 (SEPPs) dated 1/18/2022
• Updated for IRS Proposed Regulations 2/2022
• Updated for SECURE Act 2.0 12/2022

The Retirement Distributions Planner is now available in both a desktop application or our new LIVE online single user/enterprise formats.  Both versions have been updated to reflect changes made by the SECURE ACT.

Brentmark Presents: Denise Appleby, MJ, CISP, CRC, CRPS, CRSP, APA

10 Key Rules for Mastering the SEPP Exception to the 10% Early Distribution Penalty for IRAs and Employer Plans Based on IRS Guidance Published in 2022.

Introduction

The IRS recently issued Notice 2022-06, in which they provide guidance on distributions made under a substantially equal periodic payment (SEPP) program. Distributions taken under a SEPP program are exempt from the 10% early distribution penalty that applies to early distributions from IRAs and employer-sponsored retirement plans. Notice 2022-06 applies to SEPP payments that commence on or after January 1, 2023, and may also be applied to those that commence in 2022. Notice 2022-06 restates some of the existing SEPP rules and explains what has changed. This booklet covers the 10 key elements of Notice 2022-06.

The Purpose of SEPPs

Distributions taken from an IRA or account under an employer-sponsored retirement plan (employer plan) before the owner of the account (account owner) reaches age 59 ½ (early distributions) are subject to a 10% additional tax (early distribution penalty) unless an exception applies. The purpose of a SEPP program is for distributions taken under the program to qualify for an exception to this early distribution penalty.