IRA planning is complex and requires a mastery of property law, income tax, estate tax and finance. Some planning techniques focus on financial engineering, such as converting traditional accounts to a Roth account or increasing taxable distributions to move funds to life insurance. Other planning techniques involve a significant charitable/legal component, such as leaving funds to variations of charitable remainder trusts.
In this webinar, Bob Keebler will cover:
- Overview of Key Considerations
- Income, Estate and Gift Taxes
- Generation Skipping Transfer Taxes
- Income §691(c) Deduction and Its Failures
- State Estate Taxes
- State Income Taxes
- Overview of SECURE and the 10-Year Rule and Exception Beneficiaries
- Critical Roth conversion concepts after SECURE
- Roth conversions for rate arbitrage compared to traditional IRAs to trusts
- 10+ Reasons to convert to a Roth IRA
- Estate tax considerations
- Why a Roth conversion is much better when an estate tax exists
- “Stretch” Roth IRAs for eligible designated beneficiaries
- Roths for SNTs and asset protection trusts
- Using insurance to preserve post-death “stretch-out”
- Why a conversion is a “Bet-to-Live” Strategy and why insurance is a “Bet-to-Die” Strategy
*CE/CPE Eligible: 1 CE credit is available to subscribers with these designations: CFP, CLU, ChFC and RICP. CPA subscribers will earn 1 CPE credits.
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.