IRAs Payable to Trusts after the Secure Act - 2021 Estate Planning Edition

  EVENT DATE

July 08, 2021

  PRESENTER(s)

Robert S. Keebler, CPA/PFS, MST, AEP

  12:00 PM ET | 11:00 AM CT | 09:00 AM PT | 120 Minutes


* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-‪814-892-0304


DESCRIPTION



Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a solid understanding of the post-Secure Act IRA provisions, one will be able to plan around the key issues and identify opportunities. The ten-year rule under 401(a)(9)(H) was layered over the existing statute and underlying 401(a)(9) regulations. Most IRAs will be subject to the ten-year rule, but traps and exceptions continue to exist in the expanded labyrinth of tax and property law surrounding IRA-Trusts.

Attend this webinar by our very renowned faculty Robert S. Keebler to understand the full impact of the Secure Act and the new IRA distribution rules in order to avoid the traps that are set-up within the Secure and maximize the after-tax income for your clients.

Learning Objectives:

  • Drafting Beneficiary Designation Forms and Drafting the four types of Trusts - The Conduit Trust, The Designated Beneficiary Trust, The Non-Designated Beneficiary Trust and The Eligible Designated Beneficiary Trust 
  • Understanding the Secure Act’s Ten-Year Rule along with the Existing and Surviving Five Year and Ghost Rule. 
  • What to do when an IRA is Payable to Non-Designated Beneficiary Trusts and the Five Year and Ghost Traps 
  • What to do when an IRA is Payable to a Designated Beneficiary Trust
  • Understanding the Special Rules for Eligible Beneficiaries and Eligible Beneficiary Trusts

Who Will Benefit:

  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Attorneys
  • Financial Planners
  • Other Tax Preparers
  • Anyone else who would like to know more about the new IRA distribution rules in the Secure Act

Download Conference Material

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Pioneer Educator is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.




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