Do You Know How to Help Most Client

 Now Following the SECURE Act?

Provide Your Clients the Best Income Tax Solutions,
While Maintaining Asset Protection Using These Strategies!

Since December, thousands of lawyers and CPAs have been developing ideas to address the SECURE Act’s 10-Year Rule for the vast majority of clients with significant retirement plans who also use trusts as the mainstay of their estate plan.

Some solutions focus on financial engineering, such as converting traditional IRA accounts to Roth IRAs or increasing taxable distributions to move funds to life insurance. Other solutions involve a significant charitable component, such as leaving funds to variations of charitable remainder trusts. While these solutions are certainly viable and important to consider, they unfortunately only appeal to a small minority of clients. Most clients will want a solution that mitigates the income tax burden of the loss of the stretch to the maximum extent possible, while still keeping the most protection in trust from creditors, divorce and estate tax.

This is where you come in to help and we have brought on the experts to help show you how!

Be sure to join us and nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA and nationally renowned estate planning attorney, Edwin J. Morrow, III, J.D.,  for a  timely presentation entitled, “The SECURE Act’s Three Leading Fiduciary Trust Income Tax Planning Strategies”.

During this 90-minute program, Bob and Ed will discuss and explain the three leading trust and beneficiary income tax strategies that the SECURE Act has created to help you help most of your clients:

  •  IRC Section 678 Beneficiary Deemed Owner Trusts (“BDOTs”)
    • Why will a beneficiary grantor trust save a family income taxes?
    • State income tax implications—understand why these trusts work better when the settlor resided in one of the many so-called “founder states” for state trust residency purposes
    • Asset protection issues and why you may or may not need to use a DAPT-friendly state
    • Technical tax reasons why this work
    • The mathematics of Section 678 trusts
    • The pros and cons of a part-grantor, part non-grantor trust
  • State IRA Income Tax Strategy Trusts
    • Which “home” states allow this strategy
    • How the Supreme Court opinion in the Kaestner case may impact this strategy
    • How the Minnesota Supreme Court opinion in the Fielding matter impacts this strategy
    • How DNI transfers income from a trust to beneficiaries equally
    • The throwback rules of California and New York
    • Tax treatment of capital gains after IRA withdrawals from both regular and Roth IRAs
  • Multigenerational Accumulation Trust “Sprinkling”
    • Non-tax differences between using a trustee power and a lifetime limited power of appointment
    • Gift, estate and generation skipping tax differences between using a trustee power and a lifetime limited power of appointment
    • Using a collateral lifetime limited power of appointment
    • The 5-Year, 10-Year and Ghost Life Expectancy Rules
    • The operation of the DNI Rules of Subchapter J which allow you to shift income
    • The 65-Day Rule
    • The operation of the “Kiddie Tax”
    • Why 10 years is really 11 tax years
    • State law fiduciary accounting income issues
    • State income tax issues
    • The math of “Sprinkle” Trust strategies
    • When charities can (in some cases, should) be added and why
  • 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.



Includes: PDF handout materials and MP3 audio recording of 90-minute program.  The PDF transcripts may be added for additional fee at checkout.



Edwin P. Morrow III

J.D., LL.M., MBA, CFP®, CM&AA®
Edwin P. Morrow III

Ed is currently an Attorney at Kelleher + Holland, LLC. He is a legal professional with a distinguished background in tax law, having transitioned his focus to specialize in estate planning and trust law. Holding the prestigious designation of Certified Mergers and Acquisitions Advisor®, Edwin also serves as a non-public FINRA arbitrator and holds the esteemed position of Fellow at The American College of Trust and Estate Counsel. Renowned nationally, Edwin is among the most sought-after experts in the field, known for his depth of knowledge and expertise. He co-authored the acclaimed publication, “The Tools & Techniques of Estate Planning,”…

Robert S. Keebler

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

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) 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 Planners & Councils. 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. 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…


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.