Self-Study
3
Basic
Taxes
There are no prerequisites.

Course Description

Join financial planning expert Robert Keebler as he discusses the final 401(a)(9) regulations and paying IRAs to trusts. This comprehensive course discusses tax planning strategies for IRAs, including how to designate beneficiaries, charitable rules for IRAs, and how to review and draft beneficiary trusts. We'll also cover asset protection, discuss important rulings, and examine practical examples.



Instructor

Robert Keebler, CPA, AEP, MST, CGMA

Robert Keebler

Robert S. Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the IRS in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression.”

Mr. Keebler is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. He has been a speaker at national estate planning and tax seminars for over 20 years, including the AICPA’s Estate Planning, High Income, and Advanced Financial Planning Conferences; ABA Conferences; NAPEC Conferences; The Notre Dame Estate Planning Conference; and the Heckerling Estate Planning Institute.



Course Specifics

Taxes
Jan 15, 2018
There are no prerequisites.
SS8132441
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-00632-14-S
IRS Federal Tax Law Credits: 3
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0650
CTEC Federal Tax Law Credits: 3
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

Section 1

  • Identify rules for retirement plan required beginning dates and required minimum distributions
  • Cite requirements for Roth IRAs and Roth 401(k)s
  • Recall ways to measure life expectancy and rate using the Uniform Lifetime table or Single Life table
  • Cite benefits of having a trust as the beneficiary of an IRA

Section 2

  • Identify a safe haven trust
  • Cite rules for conduit, accumulation and revocable living trusts
  • Recognize how the separate share rule for IRAs works

Section 3

  • Identify steps to minimize the impact of taxes when there are bequests to charity or charities are beneficiaries
  • Identify states with beneficial characteristics for shopping jurisdictions
  • Recognize trusts that provide expectation for beneficiaries but give them no legal right


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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