The SECURE Act Now Brings
HUGE IRA Planning Opportunities
Utilizing Charitable Remainder Trusts

Everything Estate Planners Need to Know About CRTs Now!

The SECURE Act fundamentally changed IRA planning as we know it.  Most dramatically, the new rules and regulations have forced estate planners to review other strategies out there to help clients maximize the stretchout now lost.

One of these strategies is utilizing Charitable Remainder Trusts.  However, when and how to utilize CRTs can be quite complex and requires a thorough understanding of how they work.

This is why you will want to join us and nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA and CRT expert, Professor Christopher Hoyt, J.D. , for an in-depth presentation entitled, “An In-Depth Look at CRTs Following the SECURE Act”.

During this 90-minute program, you will learn:

  • 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
  • And much, much more

Your purchase includes: Downloadable PDF handout materials and MP3 audio recording. A PDF transcript may be added on for an additional fee during the checkout process.

Christopher Hoyt

J.D., Professor of Law
Christopher Hoyt

Christopher R. Hoyt, J.D. is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation and business organizations.  Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri.  He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.

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 JournalForbesMONEY MagazineThe New York Times and The Washington Post.

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA 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 Planning Counsels. 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 150 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 a member of the editorial board of the Society of Financial Service Professionals “Keeping Current” series. He is a featured columnist for CCH’s Taxes Magazine – “Family Tax Planning Forum,” Steve Leimberg’s “News of the Week Newsletter” and the Bureau of National Affairs Tax Division. Bob also had his article “Is That Your ‘Final’ Answer?” published in Tax Management Compensation Planning Journal. Bob frequently is quoted in national publications such as New York Times, Chicago Tribune, Baltimore Sun, Barrons, Bloomberg Wealth Manager, Financial Advisor, Forbes, Kiplinger, Lawyer’s Weekly, On Wall Street, The Wall Street Journal, USA Today, Wealth Manager and Worth in addition to many local and regional newspapers.

He is a frequent speaker for legal, accounting, insurance and financial planning groups throughout the United States at seminars and conferences on advanced IRA distribution strategies, estate planning and trust administration topics including the AICPA’s Advanced Estate Planning, Personal Financial Planning Conference and Tax Strategies for the High Income Individual Conference.

Mr. Keebler graduated (cum laude) from Lakeland College with a degree in Accountancy and the University of Wisconsin – Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.

IMPORTANT NOTICE REGARDING CE CREDIT

The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.

Leave a Review

If you have purchased this product and would like to leave a review for others, please comment below.