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Advanced Personal Financial Planning Conference 2016

K2 - What the Sophisticated CPA, Lawyer and Financial Planner Need to Know About Planning for IRAs: Part II

Jan 17, 2016 1:00pm ‐ Jan 17, 2016 5:00pm


Topics include: 
• IRA planning with a $5 million exemption
• IRA planning with unified credit portability
• Drafting the credit shelter trust — accumulation or conduit?
• Ownership of property — common law and community property jurisdictions
• Community property issues — understanding IRC § 408(g)
• Coordination with other estate planning documents
• Coordination with the irrevocable life insurance trusts — timing of distributions
• Fiduciary income tax issues and planning — understanding DNI
• Fiduciary accounting issues including the UPIA — understanding the 10% rule
• Charitable planning — cashing out beneficiaries
• Separate share provisions — lifetime and post-mortem planning
• QTIPing an IRA — determination of life expectancy and required distributions
• After death issues — funding a bypass trust with IRA assets
• Disclaimer planning — using a disclaimer and the effect on post-death required
minimum distributions
• Disclaimers of IRAs after Rev. Rul. 2005-36


  • Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), Partner, Keebler and Associates, LLP

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