0       0

Advanced Personal Financial Planning Conference 2016 - Virtual


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

Description

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

Speaker(s):

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

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content