CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Foundational Concepts in IRA and Trust Management

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
3 Credits: Taxes

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.

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

Course Specifics

Course ID
8132441VID
Revision Date
January 15, 2018
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-00632-14-S
IRS Federal Tax Law Credits: 3
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-0650
CTEC Federal Tax Law Credits: 3

Course Instructor

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

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 …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

Foundational Concepts in IRA and Trust Management

Format
CPE CREDITS
3 Credits: Taxes

$147.00

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
3 Credits: Taxes

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.

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

Course Specifics

Course ID
8132441VID
Revision Date
January 15, 2018
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-00632-14-S
IRS Federal Tax Law Credits: 3
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-0650
CTEC Federal Tax Law Credits: 3

Course Instructor

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

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 …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

Foundational Concepts in IRA and Trust Management

Format
CPE CREDITS
3 Credits: Taxes

$147.00