Avatar

Estate Planning for IRAs Payable to Trusts, Plus a 30 Minute Prequel on the Foundational Rules - Click to Listen to Bob's description



Watch Now!
Recording and Slides are Available Here


During retirement, most time and effort relating to IRA planning is focused on maintaining and growing retirement funds. Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a solid understanding of the IRA provisions, one will be able to plan around the key issues and identify opportunities.  

Session highlights include:  

 

  • Understanding the foundational tax concepts of estate planning for retirement accounts  

 

 

  • Drafting beneficiary designation forms and qualified trusts

 

 

  • Disclaimer planning for IRAs and qualified plans

 

 

  • The impact of ERISA and REA

 

 

  • Spousal rollovers outright and from trusts

 

 

  • How to use stretch out strategies to increase wealth to future generations

 

 

  • Understanding the final minimum distribution regulations- 401(a)(9) Regulations

 

 

  • Designating beneficiaries under the minimum distribution regulations

 

 

  • Understanding how charitable planning and ILIT strategies can produce beneficial distribution options

 

 

  • Naming a trust as a qualified designated beneficiary

 

 

  • Understanding conduit and accumulation trusts and when to use each

 

 

  • Using spousal rollovers and qualified disclaimers to maximize distribution stretch-out

 

 IRA Foundation Concepts to be Covered in the 30 Minute Prequel Session 

 

  • Basics of the income tax regulations under 401(a)(9)

 

 

  • Understanding the state and federal property law associated with IRAs and ERISA plans

 

 

  • Importance of planning for even modest IRAs and plans

 

 

  • Understanding disposition after death from a tax and property law standpoint

 

 

  • Understanding the Retirement Equity Act

 

 

  • Understanding state and federal terminal interest rules

 

 

  • Disposition at death after divorce for both IRAs and ERISA plans

 

 

  • Reclassification of retirement accounts when community property exists

 

 

  • Community property swaps and when they work

 

 

  • IRAs at death and beyond

 

 

  • ERISA plans at death and beyond

 

 

  • Portability in a first marriage and in a second marriage

 

 

  • Why lawyers need to draft beneficiary forms to coordinate the overall plan

 



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. 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

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 Avatar Avatar

Christopher Denicolo, Ed Morrow and Brandon Ketron

December 20, 2018 1:00 PM EDT - 2:30 PM EDT ET

10 Biggest IRA-Trust Mistakes - A Special Re-Broadcast

More Info
Avatar

Bob Keebler

December 20, 2018 3:00 PM EDT - 4:30 PM EDT ET

Choice of Entity Planning

More Info
Avatar Avatar

Bob Keebler and Michael Geeraerts

December 21, 2018 1:00 PM EDT - 2:30 PM ET ET

Finding the 199A Sweet Spot
A Special Re-Broadcast

More Info
Avatar

Bob Keebler

December 21, 2018 3:00 PM EDT - 4:30 PM EDT ET

Tax Planning for Selling a Business

More Info
Avatar Avatar

Bob Keebler and Michael Geeraerts

December 27, 2018 3:00 PM EDT - 4:30 PM ET

199A Planning Strategies & 2018 Return Preparation: What Advisers Have to Know Before Year-End _ A Special Re-Broadcast

More Info
Avatar

Bob Keebler

December 28, 2018 3:00 PM EDT - 2:30 PM EDT

Do's and Don'ts of 199A Planning - A Special Re-Broadcast

More Info
Avatar

Mike Jones

January 04, 2019 3:00 PM EDT - 4:30 PM ET

Significant Recent Estate, Gift and Generation-Skipping Transfer Tax Developments Affecting Estate Planning and Administration

More Info
Avatar

Bob Keebler

January 10, 2019 3:00 PM EDT - 4:30 PM EDT

GST Planning & Form 709: The Fundamentals of GST Tax Planning and Reporting

More Info
Avatar

Howard Zaritsky

January 11, 2019 3:00 PM ET - 4:30 PM ET ET

2018 -- A Year to Remember, Forget, Worry About? A Review of Income, Estate, Gift & GST Tax Developments from the Past 13 Months

More Info
Avatar

Bob Keebler

January 17, 2019 3:00 PM EDT - 4:30 PM EDT ET

Fundamentals of Income Taxation of Trusts & Form 1041 Planning: What Every Advisors Needs to Know

More Info
Avatar

Jay Adkisson

January 24, 2019 3:00 PM EDT - 4:00 PM EDT ET

The Current State of 831(b) Captives

More Info
Avatar

Marty Shenkman

January 25, 2019 1:00 PM EDT - 2:30 PM EDT ET

Marty Shenkman's Notes from the Proceedings of the 53rd Heckerling Institute on Estate Planning

More Info
Avatar

Bob Keebler

January 31, 2019 3:00 PM EDT - 4:30 PM EDT ET

What Advisors Need to Know about Cost Segregation

More Info
Avatar

Michael Geeraerts

February 1, 2019 1:00 PM EDT - 2:30 PM ET ET

The First 199A Tax Filing Season Is Coming: What Advisers Should Know

More Info