Avatar

Estate Administration for IRAs



Tuesday April 24

3:00 PM EDT - 4:30 PM EDT

When a client dies with an IRA or qualified plan the estate’s advisors must balance the tax law with a variety of financial and property law issues. In this fact-paced class Bob will address the critical questions that must be reviewed from the first family meeting to the final retitling of the IRA account.   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 and qualified plan provisions, advisors will be able to spot the key issues and identify opportunities. 

Session highlights include:  

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

·       Reviewing beneficiary designation forms and qualified trusts

·       Disclaimer planning for IRAs and qualified plans

·       The impact of ERISA and REA on the disposition of qualified plans

·       Spousal rollovers outright and from trusts including the spousal rollover trap

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

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

·       Understanding designating beneficiaries under the minimum distribution regulations

·       Understanding how charitable planning can produce beneficial distribution options

·       Perfecting a trust as a qualified designated beneficiary and what to do with charitable and older beneficiaries

·       Post Mortem Reformations of trusts and beneficiary designation forms

·       Avoiding the spousal rollover trap

·       Understanding conduit and accumulation trusts and the RMD rules

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

·       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

·       Understanding charitable bequests, Kenen and Section 642(c)

·       Portability in a first marriage and in a second marriage

 



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.

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



Avatar

Bob Keebler

April 24, 2018 3:00 PM EDT - 4:30 PM EDT ET

Estate Administration for IRAs

More Info
Avatar

Ed Morrow

April 25, 2018 3:00 PM EDT - 4:00 PM EDT ET

INGs and Spousal Lifetime Access Non-Grantor Trusts (SLANTs) – Not Just for State Income Tax Avoidance: How Tax Reform Makes “INGs” and “SLANTs” Even More Powerful

More Info
Avatar

Frank Cordero

April 26, 2018 1:00 PM ET - 2:00 PM ET ET

Title Section 1202's Impact on the Important Choice of Entity Factors Advisors Need To Consider in a 21% Corporate Rate Environment

More Info
Avatar Avatar

Ed Morrow and Marty Shenkman

April 26, 2018 3:00 PM EDT - 4:00 PM EDT ET

Non-Grantor Trusts (including INGs and SLANTs): Avoiding State Income Tax, Including New York City and State, and Avoiding "Source Income"

More Info
Avatar

Cynthia D.M. Brown

April 27, 2018 3:00 PM EDT - 4:00 PM EDT

Discretionary Distribution Standards: Balancing Duty and Need

More Info
Avatar

Jonathan Gopman

May 01, 2018 2:00 PM EDT -

Expatriation Planning & Citizenship by Investment

More Info
Avatar

Bob Keebler

May 02, 2018 3:00 PM EDT -

Understanding Section 199A – Creating a Solid Foundation

More Info
Avatar

Bob Keebler

May 03, 2018 3:00 PM EDT - 4:30 PM EDT

Class One: Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption

Prelude with Bob Keebler

More Info
Avatar Avatar

Steve Oshins and Bob Keebler

May 4, 2018 ET

Advanced Section 199A with Trusts and Estates

More Info
Avatar

Steve Oshins

May 9, 2018 3:00 PM EDT - 4:30 PM EDT ET

Class Two: Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption ::

Steve Oshins Wednesday May 9th Class - Integrating State Income Tax Planning for Trusts and Asset Protection Planning into Your Practice

More Info
Avatar

Bob Keebler

May 11, 2018 1:00 PM ET 2:30 PM ET ET

Class Three: Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption

More Info
Avatar

Paul Hood

May 11, 2018 3:00 PM EDT 4:00 PM EDT ET

Common Errors in Business Valuation Reports: What Advisors Need To Look For

More Info
Avatar

Martin Shenkman

May 16, 2018 ET

Class Four: Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption ::

Martin Shenkman Wednesday May 16th - Advanced Income Tax Ideas, Decanting, Reformations, Fiduciary Income Tax Strategies that Work and Action Steps to Move Forward

More Info
Avatar

Bob Keebler

May 16, 2018 1:00 PM EDT - ET

Beyond The Numbers: Understanding The Important Gift, Estate, and Income Tax Elections - Preparing Forms 1041 / 706 / 709

More Info
Avatar

Cynthia D.M. Brown and Todd A. Flubacher

May 18, 2018 3:00 PM EDT - 4:00 PM EDT ET

The Directed Trust Model

More Info
Avatar Avatar

Steve Leimberg and Bob Keebler

May 24, 2018 3:00 PM EDT - 4:30 PM EDT ET

Class Five: Lawyer’s Transition Boot Camp: 5-Part Series Teaching Estate Planners How They Can Survive & Thrive in an Environment with an $11.18 Million Exemption

Steve Leimberg and Bob Keebler - Marketing Your Practice in a Brave New World

More Info
Avatar

Larry Brody

May 31, 2018 3:00 PM EDT - 4:00 PM EDT ET

Private Part 1: Premium Funding: What To Do With Pre-Final Regulation Split Dollar Arrangements

More Info
Avatar

Cynthia D.M. Brown

June 8, 2018 3:00 PM EDT - 4:00 PM EDT ET

Expense Payments: What do you Need to Know Before You Pay?

More Info
Avatar

Larry Brody

June 14, 2018 3:00 PM EDT - 4:00 PM EDT ET

Part 2:Private Premium Funding: Commonly Used Post-Final Regulation Economic Benefit Regime Techniques

More Info
Avatar

Alan Gassman

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

Asset Protection Opportunities You May Not Know Abo

More Info
Avatar

Larry Brody

June 22, 2018 3:00 PM EDT - 4:00 PM EDT ET

Part 3:Private Premium Funding: Commonly Used Post-Final Regulation Loan Regime Techniques

More Info
Avatar

Alan Gassman

June 28, 2018 3:00 PM EDT - 4:30 PM EDT ET

Asset Protection for Businesses and Their Owners

More Info
Avatar

Steve Oshins

July 07, 2018 3:00 PM EDT - 4:30 PM EDT ET

Hybrid Domestic Asset Protection Trust: The Advanced Class

More Info