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IRAs and Qualified Plans During an Estate Administration: UPDATED FOR THE SECURE ACT



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The Secure Act’s ten-year rule changes most of the tried and true principles and greatly impacts on how we will approach spousal rollovers, disclaimers, income tax planning and beneficiary payouts for IRAs and Roth IRAs. When a client dies with an IRA or qualified plan the estate’s advisors must balance the tax law, including the Secure Act, with a variety of financial and property law issues. 

In this fast-paced post-Secure class, Bob Keebler will address the critical questions that must be reviewed from the first family meeting to the final retitling of the IRA account. With a solid understanding of the IRA and qualified plan provisions of the Secure Act, lawyers, CPAs, and advisors will be able to spot the key issues, identify opportunities and apply the most updated solutions.

Session highlights include:  

  • Postmortem IRA Payouts After the Secure Act Including the Five Critical Exceptions.

  • The Advantage of Qualified Disclaimers for Late 2019 Deaths.

  • Are Spousal Rollovers Still the Best Practice and When You Should Not Rollover.

  • Postmortem IRA Payouts When an IRA is Payable to Four Types of Trusts:

    -Conduit Trusts, Non-Designated Beneficiary Trusts, Designated   

    -Beneficiary Trusts and Eligible Designated Beneficiary Trusts.

  • The Conduit Trust Disaster and Reforming Conduit Trusts to Avoid the Ten-Year Trust Payout.

  • The Foundational Tax and Property Tax Concepts of Estate Planning for Retirement Accounts after the Secure Act.

  • Understanding the Secure Act’s Ten-Year Rule along with the Existing and Surviving Five-Year and “Ghost” Rule.

  • What to do When an IRA is Payable to an Estate or Non-Designated Beneficiary Trusts.

  • What to do When an IRA is Payable to a Designated Beneficiary Trust.

  • Understanding the Special Rules for Eligible Beneficiaries and Eligible Beneficiary Trusts.

  • Understanding the “Conduit Eligible Beneficiary Trust”

  • Spousal Rollovers Outright and from Trusts Including the Secure Act’s Spousal Rollover Trap.

  • When the “Ghost” rule still Applies.

  • Perfecting a Trust as a Qualified Designated Beneficiary and What to do with Charitable and Older Beneficiaries.

  • Using Spousal Rollovers and Qualified Disclaimers to Maximize Distribution Stretch-Out.

  • The State and Federal Property Law Associated with IRAs and ERISA Plans.

  • Importance of Planning for Even Modest IRAs and Plans.

  • Understanding Charitable Bequests, Kenan and Section 642(c).

  • Understanding When PLRs may be Needed.

  • And Much More.



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