Do You Know What to Do
(and How to Advise Your Clients)
with IRAs Payable to Trusts Now
Following the SECURE Act?

If you’re an attorney drafting trusts for clients to receive IRAs at death, the newly passed SECURE Act presents a whole new set of considerations, planning, and changes you must be properly prepared for.

Unfortunately, the tax aspects of IRA planning and the opportunities to preserve retirement funds after death are often overlooked.

However, thanks to the help of nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, you don’t have to figure this all out on your own.

Be sure to join us for a timely presentation entitled, “What You Need to Know About IRAs Payable to Trusts Now Following the SECURE Act”.

During this 90-minute program, Bob will cover the following:

  • Understanding the SECURE Act’s 10-Year Rule along with the Existing and Surviving 5-Year and Ghost Rule
  • The SECURE Act’s new conduit trust disaster and what every estate planning attorney drafting trusts must know!
  • Understanding the 4 types of trusts after the SECURE Act
  • Drafting Conduit Eligible Designated Beneficiary Trusts and Accumulation Trusts for disabled and chronically ill beneficiaries
  • Drafting Designated Beneficiary Accumulation Trusts for Non-Exception Beneficiaries
    • When to use Non-Designated Beneficiary Accumulation Trust for Non-Exception Beneficiaries
    • Payouts when a beneficiary dies
  • The “Catch-22” of drafting in a second or third marriage
  • Drafting and reviewing Beneficiary Designation Forms and traps and tricks of drafting the 4 types of trusts
  • What to do when an IRA is payable to Designated and Non-Designated Beneficiary Trusts
  • Understanding how and when to use conduit and accumulation trusts for clients
  • How to weave disclaimer planning to BDFs and Trusts
  • The impact of ERISA, REA and community property
  • Looking at spousal rollovers, both outright and from trusts
  • How to use any stretchout strategies still available following the SECURE Act
  • Overview of income tax planning when IRAs are paid to trusts and how to pass out taxable income to the beneficiaries
  • Using out-of-state trusts to reduce state income taxes
  • Flowcharts, spreadsheets, tables and more to help you properly advise and guide your clients through this post-SECURE Act maze!
  • 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.

  • Program Title: What You Need to Know About IRAs Payable to Trusts Now Following the SECURE Act
  • Speaker:
  • Duration: 90 minutes

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.

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