The SECURE Act Dramatically Impacts
Administration of IRAs and Qualified Plans!
(What You Need to Know and How to
Properly Advise Your Clients Right Now!)
The SECURE Act’s 10-year rule now dramatically changes most of the tried and true planning principles. As an estate planner, how you will want to advise clients and approach spousal rollovers, disclaimer and income tax planning, and beneficiary payouts for IRAs and Roth IRAs are going to be drastically different.
Finding a balance between tax law, financial and property law issues, and now the SECURE Act is a maze that estate planners of all designations will need to know how to help navigate their clients and their families through.
This is why you will want to be sure to join us and nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, for a timely presentation entitled, “Estate Administration for IRAs and Qualified Plans After the SECURE Act”.
During this 90-minute, fast-paced presentation, Bob will cover all of the critical questions that must be addressed from the very first family meeting after a client passes away to the final retitling of the IRA account, including but not limited to the following:
- Post-mortem IRA payouts after the SECURE Act (including the five critical exceptions you better know!)
- The advantage of qualified disclaimers for late 2019 deaths
- When you should (and should not!) consider spousal rollovers
- Post-mortem IRA payouts when an IRA is payable to Conduit Trusts, Non-Designated Beneficiary Trusts, Designated Beneficiary Trusts, and Eligible Designated Beneficiary Trusts
- The new Conduit Trust disaster thanks to the SECURE Act and how to reform conduit trusts to avoid the 10-year trust payout requirement
- Foundational tax and property tax concepts of estate planning for retirement accounts after the SECURE Act
- Understanding the Secure Act’s 10-Year Rule along with the existing and surviving 5-Year and “Ghost” Rule
- What to do when an IRA is payable to an estate or Non-Designated Beneficiary Trusts
- What you need to know about the special rules for eligible beneficiaries and Eligible Beneficiary Trusts
- An in-depth look at the “Conduit Eligible Beneficiary Trust”
- Spousal rollovers outright and from trusts (including the SECURE Act’s spousal rollover “trap”!)
- Perfecting a trust as a Qualified Designated Beneficiary and what to do with charitable and older beneficiaries
- Maximizing stretchout utilizing spousal rollovers and qualified disclaimers
- State and federal property laws associated with IRAs and ERISA plans
- The importance of proper planning for even modest IRAs and retirement plans
- Understanding charitable bequests, Kenan and Section 642(c)
- A look at Private Letter Rulings and how and when they may be helpful (and necessary)
- And 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.