Avatar

Estate Administration for IRAs



Watch Now!
Recording and Slides are Available Here


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.

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. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

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 Avatar

Steve Gorin Steve Trytten

September 25, 2020 3:00PM ET - 4:30PM ET ET

Drafting under the SECURE Act – Expanded and Updated with Scenarios & Sample Language

More Info
Avatar Avatar Avatar

Ed Morrow Jonathan Blattmachr Martin Shenkman,

September 30, 2020 1:00PM ET - 2:30PM ET ET

Leading Tools and Techniques to Avoid State Income Tax on Non-Grantor Trusts after Kaestner and Fielding

More Info
Avatar Avatar

Steve Gorin Steve Trytten

October 1, 2020 3:00PM ET - 4:30PM ET ET

Drafting under the SECURE Act – Expanded and Updated with Scenarios & Sample Language - A Special Re-Broadcast

More Info
Avatar

Steve Siegel

October 2, 2020 3:00PM ET - 4:30PM ET ET

Understanding S Corporations: From Cradle to Grave, Part 1

More Info
Avatar

Bob Keebler

October 02, 2020 1 PM 2:30 pm ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar Avatar

Colleen Flynn Alan Gassman

October 08, 2020 3:00PM ET - 4:30PM ET

Pitfalls for Employers to Avoid when Reopening or Returning Workers to the Office During COVID-19

More Info
Avatar

Steve Siegel

October 09, 2020 1:00PM ET - 2:30PM ET

Understanding S Corporations: From Cradle to Grave, Part 2

More Info
Avatar

Mark Merric

October 09, 2020 3:00PM ET - 4:30PM ET

Part 2: Mark Merric’s Three-Part International Estate Planning Series

More Info
Avatar

Gary L. Flotron

October 16, 2020 3:00PM ET 4:30PM ET ET

Understanding Life Insurance and Rethinking Policy Management and Evaluation: Explaining the Unexplainable

More Info
Avatar

Mark Merric

October 23, 2020 3:00PM ET - 4:30PM ET ET

Part 3: Mark Merric’s Three-Part International Estate Planning Series

More Info