Join nationally renowned CPA Bob Keebler for this session when he educates you on the topics listed below.
Roth Conversions, Bracket Mapping, and Retirement Drawdown
Objective: Teach advisors how to map multi-year strategies for Roth conversions with tax-smart distribution.
• Roth rules recap: taxability, recharacterization, and five-year rule nuances
• Visualizing brackets: Ordinary vs. LTCG brackets, ACA cliffs, IRMAA bands
• Conversion strategies by life stage: Pre-SS, post-SS, RMD phase, and after spouse passes
• Combining Roths with QCDs, bunching charitable deductions, and DAFs
• Case study: Using Roths in a 5-year glide plan to reduce lifetime taxes
• Inherited IRA considerations under SECURE Act
Executive Compensation & Equity Planning:
• RSUs vs. ISOs vs. NSOs
• 83(b) elections
Estate & Legacy Planning with Tax Efficiency
Trusts and Taxations
o Understanding Simple vs. Complex vs. Grantor Trusts (and Why It Matters)
o Distributable Net Income (DNI) and the Income Distribution Deduction
o Why Trusts Hit the Top Tax Bracket So Quickly (and How to Plan Around It)
o Capital Gains in Trusts: When They’re Taxed, When They Can Be Passed Through
Lifetime Gifting Strategies:
o Annual exclusion and unified credit planning
o Using trusts for tax control (SLATs, IDGTs)
Charitable Legacy Techniques:
o CRTs, CLATs, and remainder interests
Step-Up in Basis Planning:
o Community property vs. joint tenancy considerations
o Managing highly appreciated assets near end-of-life
State Estate Tax Planning:
o Planning for clients in decoupled states
The following are the learning objectives for this session.
- Apply Roth conversion strategies effectively, including taxability rules, recharacterization guidelines, and five-year rules, tailored to client life stages (pre-Social Security, post-Social Security, RMD phase, and post-spousal death), while managing tax brackets, ACA premium cliffs, and IRMAA thresholds.
- Evaluate executive compensation packages strategically, distinguishing between RSUs, ISOs, and NSOs, and effectively utilizing 83(b) elections to minimize overall tax liability and optimize long-term wealth accumulation.
- Differentiate and manage trust taxation, comparing simple, complex, and grantor trusts, calculating distributable net income (DNI), understanding trust capital gains taxation, and implementing effective strategies to mitigate trusts’ high tax brackets.
- Design and implement advanced estate and gifting plans, leveraging annual exclusions, unified credit strategies, trust structures (SLATs, IDGTs), charitable legacy vehicles (CRTs, CLATs), step-up in basis optimization, and effective planning for clients residing in decoupled estate tax states.