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The Mathematics of Estate Planning for IRAs After the Secure Act

4.6 (103)

Robert Keebler, CPA, CGMA, CPA/PFS, AEP

Keebler & Associates LLP

Monday, March 09, 2020 | 10:00 AM EDT

  • AFSP
  • CFP
  • CPA
  • CVA
  • EA
  • Tax Preparer
  • CPA/PFS
  • TEP
  • CTEC
  • CSA
  • ERPA

1.5 Credits

FREE

Subject Area

Taxes

Upcoming Webinars

Additional Dates

Jun 24, 2021 | 10:00 AM EDT Register

Course Description

The SECURE Act is the first major legislation to revamp retirement plans in over a decade. Every tax professional dealing with required minimum distributions, estate planning, and setting up retirement plans for small businesses, as well as those about to prepare tax returns for 2019, needs to understand this new legislation and its implications.

The SECURE Act could affect everything from required minimum distributions (RMDs) to inheritances. Perhaps the most significant change for your clients is the elimination of the "stretch" IRA in favor of the "10-year rule." Effective January 1st, this change will decrease wealth transfer and require estate plan updates. To avoid a potential tax disaster, your clients who have a substantial qualified plan or IRA must reconsider beneficiary designations and trust provisions. This webinar would cover :

Major Topics Covered :

  • Designated and Non-Designated Beneficiary Trusts.
  • Conduit Trusts
  • Five-year rule vs Ten-year rule or Life Expectancy Rule.
  • Income and Estate Tax-free benefits of IRA relocation.
  • Section 664 CRT tier rules
  • Benefits of using the State Tax-Exempt IRA trust to reduce State Income Taxes
  • Changes in Estate Planning Strategies for IRAs after Secure Act

Learning Objectives

  • To understand the new changes relating to IRAs and employer plans.
  • To learn how to apply new estate and estate tax planning strategies in light of changes to IRA and employer plan rules
  • To Develope a thorough understanding of the Deferral and Tax Rate arbitrage associated with a Charitable Remainder Trust.
  • To understand the Income and Estate Tax-Free Benefits of IRA relocation.
  • To Integrate Roth Conversion Planning with Eligible IRA Disability Trusts and IRA Trust Planning

Who Should Attend?

  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA

Testimonial

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(
    [no_of_record] => 103
    [average] => 4.6019
)
 

4.6

(103)
70%
22%
7%
0%
1%

MC

I enjoyed this webinar. The presenter was knowledgeable and explained everything in detail. It helped me to reinforce my knowledge.

RC

The information Robert provided during the webinar is vast. Signed up for this webinar without expecting much but I am so very glad I attended this one. Thanks myCPE and Robert.

LB

This webinar is a must for all those in this field. A gem of a find this one was.

JH

Didn’t expect much from this webinar of Robert but was gladly surprised at the information he gave and the presentation. Highly recommended.

MM

Thank you myCPE for bringing to us such a useful webinar by and equally amazing presenter. Robert is a star when it comes to the subject.

MG

Timely and relevant.