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