Everything You Need to Know
About IRA Beneficiary Trust Planning - -
From Drafting to Post-Death Administration
Join us and our President, Philip J. Kavesh, nationally renowned expert on drafting IRA Beneficiary Trusts and creator of the ground-breaking PLR-approved IRA Inheritance Trust®, who has his since drafted and administered numerous such IRA Beneficiary Trusts, for two of our most informative and special teleconference replays.
Purchase the bundled offer for both programs for a discounted price of $199 or purchase individual programs for $149 each.
The Traps and Tricks of Drafting IRA Beneficiary Trusts
Replay held on Tuesday, October 9th at 9am Pacific (12pm Eastern)
(Originally held on September 25, 2012)
Are you drafting (or thinking about drafting) IRA Beneficiary Trusts without knowing about the many technical issues and traps?
Even if you use a good document form, you can’t rely on it alone. You will often need to customize certain provisions for particular client situations - - and do you know what language you can touch (or not) and how to modify it without jeopardizing the potential income tax stretchout of required minimum distributions?
Consider this…every one of the following IRA Beneficiary Trust provisions must meet exacting IRS standards (you can’t just use your typical Living Trust provisions):
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Payment of debts, expenses and taxes
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Definitions of “income”, “issue” and “children”
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Exemption-Marital Trust funding formula
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Distribution of Marital Trust (“QTIP”) income
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Charitable bequests
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Cash bequests to individuals
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Lifetime and testamentary powers of appointment
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Contingent beneficiaries (“catastrophe”) provision
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Trustee powers
On this 90-minute teleconference replay, Phil will not only address the above technical issues and traps, but he will also teach you:
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How to choose whether a “conduit” or “accumulation” subtrust is right for each particular beneficiary
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How to utilize a special “toggle switch” to keep that choice open until after the IRA owner dies!
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How to plan for blended families and second marriages, while avoiding QTIP nightmares!
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How to plan for Roth IRAs and qualified retirement plans that may later be converted to Roth IRAs
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How to draft simple Beneficiary Designation Forms to properly implement the Trust - - that the custodian will actually accept!
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And much, much more!
Proper Post-Death Administration of an IRA Beneficiary Trust
Replay held on Thursday, October 11th at 9am Pacific (12pm Eastern)
(Originally held on July 24, 2012)
IRA Beneficiary Trusts have become all the rage in recent years, and for good reason.
An IRA Beneficiary Trust can help assure that beneficiaries will properly utilize the “stretchout” of required minimum distributions (so they can compound wealth for their future needs). It can also ensure that beneficiaries take advantage of the protection a trust can offer against spouses, divorces, lawsuits, creditors, loss of government benefits and estate tax when they die.
More and more practitioners are setting up these IRA Beneficiary Trusts, for not only clients’ IRAs but for their qualified retirement plans that later may be rolled to IRAs too.
But very few practitioners have actually administered such an IRA Beneficiary Trust after a client’s death and have no idea of the tricks and traps involved!
Administering an IRA Beneficiary Trust may be similar in some ways to administering a Living Trust, but in many ways it’s not!
Do you know how to properly handle all of these critical implementation steps and issues, so you don’t “blow up” the trust and have to contact your E&O carrier?
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How do you properly and timely determine the “measuring lives” for required minimum distribution (“RMD”) purposes?
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How do you coordinate properly with the Trustee of the client’s Living Trust (or Executor of his or her estate) on numerous estate tax-related issues?
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How do you coordinate with the Trustee, beneficiaries and their client’s advisors regarding time-critical and extremely important income tax and asset protection “elections” (including disclaimers and “conduit” or “accumulation” trust treatment)?
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How do you coordinate with the IRA custodian (or qualified plan administrator) regarding proper payout of RMDs and correct retitling of the IRA (or qualified plan)?
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How do you properly establish the beneficiaries’ sub-share trusts and modify them, if necessary, to meet the needs and circumstances of each beneficiary?
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How do you avoid missing any of the four critical time deadlines, established under the Internal Revenue Code and Regulations?
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How do you fix and avoid problems that can arise due to defective beneficiary
If you’ve ever set up one of these trusts, or are thinking about doing so before you miss out on this “new wave” planning device, you should attend this program. You’ll not only learn how to administer the Trust, you’ll get an invaluable Post-Mortem Checklist to be sure you don’t miss or blow any important steps!
PROGRAM DETAILS AND HOW TO REGISTER:
Online: Register online - - it's fast, safe and convenient!
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PROGRAM |
PRICE |
2-PROGRAM BUNDLE - - BEST VALUE!
Includes: Teleconference Replay, Handout Materials,
Opportunity to Email Speaker for Q&A, MP3 Audio Recording,
and Certificate of Completion
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$199
$298
2-Program Bundle
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The Traps and Tricks of Drafting IRA Beneficiary Trusts
Speaker: Philip J. Kavesh, J.D., LL.M. (Taxation), CFP®, ChFC,
CA State Bar Certified Specialist
Replay Date: Tuesday, October 9th
Time: 9am Pacific (12pm Eastern)
Duration: 90 minutes
Includes: Teleconference Replay, Handout Materials,
Opportunity to Email Speaker for Q&A, MP3 Audio Recording,
and Certificate of Completion
|
$149
Individual Program
|
Proper Post-Death Administration of an IRA Beneficiary Trust
Speaker: Philip J. Kavesh, J.D., LL.M. (Taxation), CFP®, ChFC,
CA State Bar Certified Specialist
Replay Date: Thursday, October 11th
Time: 9am Pacific (12pm Eastern)
Duration: 90 minutes
Includes: Teleconference Replay, Handout Materials,
Opportunity to Email Speaker for Q&A, MP3 Audio Recording,
and Certificate of Completion
|
$149
Individual Program
|
By Phone: Call us at 1-688-754-7418
Frequently Asked Questions
*IMPORTANT NOTICE REGARDING CE CREDIT: The Ultimate Estate Planner, Inc. and Philip J. Kavesh are not approved Continuing Education Sponsors. However, several states and regulatory agencies for a variety of professionals that participate on our teleconferences may still receive continuing education credit for their participation. If a participant wishes to receive CE credit for their participation on these teleconferences, they must apply to receive credit on their own and through their individual states and regulatory authorities. A Certificate of Completion will be provided to all of those in attendance. It is the responsibility of the participant to file for CE credit and is not guaranteed by The Ultimate Estate Planner, Inc. and Philip J. Kavesh. |