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THE MATHEMATICS OF ESTATE PLANNING FOR IRAs AFTER THE SECURE ACT



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The paradigm shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem.

Therefore, quantitative driven strategies can mitigate the impact of lost deferral. These strategies include Roth conversions, life insurance, and utilizing charitable remainder trusts.

Moreover, tried and true strategies to mitigate built-in income tax consequences of "inherited" IRAs gain importance with a 10-year rule. For example, state tax-exempt IRA trusts along with tactical planning at both the beneficiary designation form level and the trust level.

In any case, there is a critical need for lawyers and planners to understand the mathematics.

This is not a class designed to help weathly clients, but rather will provide advice for the mass-affulent.

Properly applied these strategies will provide tremendous value and demonstrate expertise.

Specially, we will review the following:

    • The Mathematical Pillars of Income Tax Deferral, Bracket Management, Conversion of Ordinary Income to Long-Term Capital Gain and to Tax-free Insurance Death Benefits
    • Explaining these Concepts to your Clients with Flowcharts and Quantitative Illustrations   
    • The Mathematics of Four Types of Trusts and Beneficiary Distributions from Trusts
      • Conduit Trust
      • Non-Designated Beneficiary Trusts
      • Designated Beneficiary Trusts
      • Eligible Designated Beneficiary Trusts
    • The Good and Bad Math of Conduit Trusts after Secure
    • Why Conduit Trusts Should not be Used in a Second-Marriage and How to Explain This to Your Clients
    • The Math of Avoiding the Five Year Rule in Favor of the Ten Year Rule or the Life Expectancy Rule
    • Developing a Thorough Understanding of the Deferral and Tax Rate Arbitrage Associated with a Charitable Remainder Trust

    • Developing an Understanding of the Section 664 CRT Tier rules and Converting Ordinary IRA to Long-Term Capital Gain
    • Understand the Income and Estate Tax-Free Benefits of IRA relocation (i.e., utilizing IRA distributions to Purchase Life Insurance)
    • Learn Advanced Insurance Strategies Including Policy Designs to Maximize ROI
    • Understanding the Efficacy of Roth IRA Conversions and the True Drivers of Who Should and Should Not Convert
    • Integrating Roth Conversion Planning with Eligible IRA Disability Trusts and IRA Trust Planning
    • Developing a Quantitative Understanding of the Benefits of Using the State Tax-Exempt IRA Trust to Reduce State Income Taxes
    • Developing an Understanding of the Tax Rate Arbitrage of Spreading Income Across Trust Beneficiaries and Across Family Members
    • Changes to Estate Tax Planning for IRAs After Secure



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