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



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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

 



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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


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