This seminar is designed for CPAs, attorneys, financial planners, consultants and financial advisors.
This highly informative, one-day program will enhance your knowledge and understanding of IRAs and equip you with the most current and practical information you need to help your clients realize their financial objectives. Specifically, discussions will highlight:
Income Taxation Of IRAs
Estate Taxation Of IRAs
Planning For The Roth IRA
Leaving Benefits To The Surviving Spouse
Funding Of Credit Shelter Trusts With IRAs
Charities As Direct Or Indirect Beneficiaries Of IRAs
8:30 a.m. - 10:00 a.m.
I. Income Taxation Of IRAs, Including The New Minimum Required
II. The Estate Taxation Of IRAs, Including Income In Respect Of Decedent
Issues And The Income Tax Deduction For Estate Taxes Paid On IRD
10:00 a.m. - 10:10 a.m.
10:10 a.m. - 12:00 p.m.
III. Mediation Issues
12:00 p.m. - 12:15 p.m.
IV. Questions And Answers
12:15 p.m. - 1:15 p.m.
Lunch (On Your Own)
1:15 p.m. - 1:45 p.m.
V. Planning For The Roth IRA
B. Mechanical Requirements
C. Distribution Rules
D. Factors To Consider
1:45 p.m. - 2:20 p.m.
VI. Education Planning
A. Section 529 Plan
B. Education IRA
2:20 p.m. - 2:30 p.m.
2:30 p.m. - 3:15 p.m.
VII. Advantages And Disadvantages Of Leaving Benefits To The Surviving
Spouse, Including Spousal Rollovers And Other Alternatives
3:15 p.m. - 3:45 p.m.
VIII. Funding Credit Shelter Trusts With IRAS When Death Occurs Before And
After The Required Beginning Date, The Impact Of The New Minimum
Required Distribution Rules, And The Use Of Disclaimers
3:45 p.m. - 4:15 p.m
IX. Charities As Direct Or Indirect Beneficiaries Of IRAs
4:15 p.m. - 4:30 p.m.
X. Questions And Answers