Get the Latest Information on the Changes Disrupting the IRA Planning Practice
The "IRA stretch" has been in the cross-hairs of the rule-makers for a few years now. With the proposal of the SECURE Act and ongoing IRS enforcement efforts, the practice is undergoing some significant re-evaluation of its current tactics. Are your approaches keeping up with the times? This incisive analysis will give you the latest information to help you provide up-to-the-minute advice to your clients. Register today!
- Discuss current and proposed required minimum distribution rules and associated tactics.
- Assess the usefulness of specialized IRA trusts in light of recent rule-making efforts.
- Determine what beneficiary designation tactics are the most effective currently.
- Explore new tax-efficient planning approaches you might want to adopt.
Session time: 2:00 - 3:30 PM Eastern
Presenter: Rhonda A. Miller
- SECURE Act, RESA and "Killing the Stretch": Who and What Would be Affected?
- Contribution Age and RMD Changes
- Limit on the Life of the Inherited IRAs
- An Exemption for Smaller Plans
- Changing Beneficiary Designations
- Exceptions for Surviving Spouses and Disabled Beneficiaries
- Grandchildren as Beneficiaries
- Treating Beneficiaries of Different Income Levels Unequally
- Backdoor Roth Conversions and Other Inter Vivos Planning
- Funding Life Insurance Trusts
- Using Charitable Remainder Trusts
- Beneficiaries Disclaiming the RMDs
- Other Tax-Efficient Planning Techniques for the IRA Beneficiaries
- Solutions for Existing IRA Trusts
This legal guide is designed for attorneys. It will also benefit accountants, CPAs, trust officers and paralegals looking to increase their knowledge of IRA planning rules.