Avatar Avatar

The SECURE ACT and the Charitable Remainder Trust - A Deep Dive



Watch Now!
Recording and Slides are Available Here


There are three strategies to simulate the stretch IRA; Roth conversions, life insurance and the CRT. This class will provide an in-depth examination of the charitable remainder trust. In their exclusive LISI Webinar, Professor Christopher Hoyt and Bob Keebler will cover the following points:

    • What the SECURE Act means for the 10-year rule
    • How IRA-CRTs can simulate the longer payout and still benefit charity
    • Choice of CRATs versus CRUTs
    • Understand the Mathematics of the IRA-CRT with and without an estate tax
    • Understanding the income tax aspects of CRTs
    • Converting ordinary income to long-term capital gains
    • Designing IRA CRTs for spouses with a 100% marital and charitable estate tax deduction
    • Designing IRA CRTs for children and grandchildren including GST issues
    • The critical differences between Term and Life Time CRTs and the risk of both
    • The use of insurance to manage risk
    • The reasons why the IRA-CRT is a better decision now more than ever and why insurance planning compliments CRT planning
    • Using RMDs to fund charitable goals
    • Running the numbers to compare strategies and why the CRT really works for charitably inclined clients
    • Understand the estate and GST issues with CRTs
    • The mathematics of IRA-CRT including the Tier Rules
    • Understand how to design a CRT payable to a traditional Trust
    • Why IRA-CRT is powerful when an estate tax does exist
    • What federal and state estate tax considerations should be made
    • Why the 691(c) deduction fails to truly benefit the beneficiaries
    • CRTs payable to Special Needs Trusts to reduce income taxes


    There will be no CE for this webinar


    For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

    Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:

After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here

Christopher R. Hoyt, JD is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation and business organizations. Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.

Professor Hoyt has served as the Chair of the American Bar Association’s Committee on Charitable Organizations (Section of Trusts and Estates) and is on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow, has been designated by his peers as a “Best Lawyer”, and was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils. He is a frequent speaker at legal and educational programs and has been quoted in numerous publications, including The Wall Street Journal, Forbes, MONEY Magazine, The New York Times and The Washington Post.

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH's magazine, Journal of Retirement Planning, and a member of CCH's Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of """"first impression."""" Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH's Taxes Magazine - ""Family Tax Planning Forum,"" Bob is also a contributing author to the American Bar Association's The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com



Avatar

Bob Keebler

August 12, 2020 1:00 PM ET - 2:30PM ET ET

Sales to Grantor Trusts – In a Low Interest Rate Economy - 2020 Update - A Special Re-Broadcast

More Info
Avatar Avatar Avatar

Alan Gassman Brandon Ketron Kevin Cameron

August 13, 2020 3:00PM ET - 4:30PM ET ET

PPP and EIDL UPDATE: August 4TH FAQ'S, NEW LOAN OPPORTUNITIES, ADDED QUALIFIED EXPENDITURES, HOW TO HANDLE REDUCTIONS IN WORKFORCE & UPDATE ON RUBIO-COLLINS BILL

More Info
Avatar Avatar

Paul Hood Ed Morrow

August 13, 2020 1:00PM ET - 2:30PM ET ET

A Planner's Cheat Sheet for Evaluating Estate Planning Tools & Techniques: Part 2

More Info
Avatar Avatar Avatar

Jonathan Blattmachr Martin Shenkman Teresa Bush

August 14, 2020 1:00PM ET - 2:30PM ET ET

Post Election Planning: The Coming Storm for Estate Planners and Their Clients - What Practitioners Should Do Now - A Special Re-Broadcast

More Info
Avatar Avatar

Martin Shenkman Eido Walny

August 14, 2020 3:00PM ET - 4:30PM ET

Martin Shenkman Eido Walny: Planning for Athletes

More Info
Avatar

Bob Keebler

August 14, 2020 11:00 AM ET - 12:30 PM ET

Best of The Best: The Very Best Tax Planning Ideas in 2020 - A Special Re-Broadcast

More Info
Avatar Avatar Avatar

Jerry Hesch Martin Shenkman Alan Gassman

August 18, 2020 3:00PM ET - 4:30PM ET

Free LISI Webinar: The Biden 2-Step PLUS Martin Shenkman's Review of Topics and Planning Opportunities from the 46th Notre Dame Tax and Estate Planning Institute

More Info
Avatar

Bob Keebler

August 19, 2020 3:00 PM ET - 4:30 PM

Year-End Planning in 2020: Including Planning for a Potential Biden Administration - A Special Re-Broadcast

More Info
Avatar

Larry Katzenstein

August 20, 2020 3:00PM ET - 4:30PM ET ET

Incredible Low Interest Rates Present Once in a Lifetime Estate and Charitable Planning Opportunities!

More Info
Avatar

Bob Keebler

August 20, 2020 1 PM 2:30 pm ET ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar

Steven Siegel

August 21, 2020 3:00PM ET - 4:30PM ET ET

The Perfect Storm of Bad News and Planning Opportunities for 2020 & Beyond: Crucial Planning Decisions for the 99%

More Info
Avatar

Steven Siegel

August 27, 2020 3:00PM ET - 4:30PM ET ET

Domicile Planning: Shopping and Changing – Is It Time to Get Out of Dodge?

More Info
Avatar Avatar

Paul Hood Ed Morrow

August 27, 2020 1:00PM ET - 2:30PM ET ET

A Planner's Cheat Sheet for Evaluating Estate Planning Tools & Techniques: Part 3

More Info
Avatar

Richard Nenno

September 17, 2020 3:00PM ET - 4:30PM ET ET

The Delaware Trust Option for Californians and Non-U.S. Individuals

More Info