Webinar Registration

Retirement Accounts Masterclass Session #1:
BUILD IT Choosing, Establishing, and Funding Retirement Accounts

Boost Your Client's Retirement Savings and Income Planning outcomes and reduce out-of-pocket costs - CE Credit Available

Wednesday, October, 7

12:00pm ET

150 minutes

Earn 2 CE credit Trusted by 10,000+ financial advisors

Denise Appleby, Appleby Consulting

What You'll Learn

Session Outline

Topics	Time	Key Discussion Points
Retirement account planning map	10 minutes	Account categories, terminology, and advisor roles
Traditional IRA eligibility and deductibility	20 minutes	Contribution eligibility, active-participant rules, and spousal IRAs
Roth IRA contribution rules	15 minutes	Income eligibility, filing status, and correction options
Nondeductible basis and aggregation	20 minutes	Form 8606, pro rata rule, and future planning effects
IRA Contribution Planning Case Studies	20 minutes	The impact of choosing one type of contribution over another
Identifying IRA Excess Contributions	20 minutes	What creates an excess contribution.
Excess contributions corrections	15 minutes	Correction paths, excise taxes, and documentation

Important Concepts and Planning Issues

Retirement account planning map

IRA versus employer plan terminology
Contribution rules versus deduction rules versus distribution rules
Roles of the advisor, custodian, employer, tax professional, and attorney

Traditional and Roth IRA contributions

Compensation requirements and spousal IRA rules
Active-participant status and deductibility
Roth income eligibility and filing-status restrictions
Contribution deadlines, extensions, and year designation

Nondeductible basis and Form 8606

How basis is created and tracked
IRA aggregation
Pro rata taxation and the December 31 measurement
Correcting missed or inaccurate basis reporting

Excess contributions and corrections

Return of contribution
Application to a later year
Recharacterization of eligible contributions
Excise tax exposure and reporting

Continuing Case Application

The couple determines which contributions each spouse may make, whether a contribution is deductible, and how prior nondeductible contributions affect basis.

Advisor Tools

IRA contribution eligibility and deductibility matrix
Client contribution-documentation checklist

Session Close

Three rules participants should remember
Three mistakes advisors should recognize
One client file or workflow participants should review immediately
Preview of the next stage in the retirement account lifecycle

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What You'll Learn

Session Outline

Topics	Time	Key Discussion Points
Retirement account planning map	10 minutes	Account categories, terminology, and advisor roles
Traditional IRA eligibility and deductibility	20 minutes	Contribution eligibility, active-participant rules, and spousal IRAs
Roth IRA contribution rules	15 minutes	Income eligibility, filing status, and correction options
Nondeductible basis and aggregation	20 minutes	Form 8606, pro rata rule, and future planning effects
IRA Contribution Planning Case Studies	20 minutes	The impact of choosing one type of contribution over another
Identifying IRA Excess Contributions	20 minutes	What creates an excess contribution.
Excess contributions corrections	15 minutes	Correction paths, excise taxes, and documentation

Important Concepts and Planning Issues

Retirement account planning map

IRA versus employer plan terminology
Contribution rules versus deduction rules versus distribution rules
Roles of the advisor, custodian, employer, tax professional, and attorney

Traditional and Roth IRA contributions

Compensation requirements and spousal IRA rules
Active-participant status and deductibility
Roth income eligibility and filing-status restrictions
Contribution deadlines, extensions, and year designation

Nondeductible basis and Form 8606

How basis is created and tracked
IRA aggregation
Pro rata taxation and the December 31 measurement
Correcting missed or inaccurate basis reporting

Excess contributions and corrections

Return of contribution
Application to a later year
Recharacterization of eligible contributions
Excise tax exposure and reporting

Continuing Case Application

The couple determines which contributions each spouse may make, whether a contribution is deductible, and how prior nondeductible contributions affect basis.

Advisor Tools

IRA contribution eligibility and deductibility matrix
Client contribution-documentation checklist

Session Close

Three rules participants should remember
Three mistakes advisors should recognize
One client file or workflow participants should review immediately
Preview of the next stage in the retirement account lifecycle

Webinar Description

Learning Objectives

• Compare Traditional and Roth eligibility, funding, and tax-treatment rules.

• Determine whether an IRA contribution is permitted, deductible, nondeductible, excess, or subject to correction.

• Calculate and document nondeductible IRA basis and explain its effect on future conversions and distributions.

• Diagnose common IRA funding errors and identify the appropriate correction path.

• Apply contribution rules to married couples and clients participating in employer plans.