QAS Self-Study
Basic
CPE Credits
2 Credits: Taxes
Course Description
Roth Conversions have always had the potential to unlock hidden value. In the past, it was perhaps simple nominal conversions to take advantage of a low-income year. However, the SECURE Act expands the impact of Roth Conversions beyond a rate arbitrage game to an estate planning issue that should have broader interest.
The paradigm shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem. Therefore, quantitative driven strategies can mitigate the impact of lost deferral and Roth conversions will be the primary tool for most families.
This is not a class designed to help wealthy clients, but rather will provide advice for the mass-affluent.
Specially, we will review the following:
- General conversion concepts
- Reasons to convert to a Roth IRA
- Taxation of Roth IRA conversions
- Taxation of Roth IRA distributions
- Mathematics of Roth IRA conversions
- Recharacterizations
- Federal and State Estate tax considerations
- The SECURE Act
- “Stretch” Roth IRAs for designated beneficiaries
- Roths for SNTs
- Roth to fund long-term care strategies
- Using insurance to preserve post-death “stretch-out”
- Tax-sensitive withdrawal strategies
Learning Objectives
Upon completion of this course, participants will be able to:
- Identify the impact of various legislation on IRAs, required minimum distributions (RMDs), and Roth conversions and apply them to client situations.
- Identify appropriate considerations needed when contemplating Roth conversions and resulting impacts both positive and negative.
Course Specifics
|
Course ID 8202709VID |
Revision Date September 1, 2022 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02100-22-S
IRS Federal Tax Law Credits: 2
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02100-22-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.
Course Instructor
Robert 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 …
Tactical and Strategic Roth Conversions: Self-Study Video
CPE CREDITS
2 Credits: Taxes
$98.00
QAS Self-Study
Basic
CPE Credits
2 Credits: Taxes
Course Description
Roth Conversions have always had the potential to unlock hidden value. In the past, it was perhaps simple nominal conversions to take advantage of a low-income year. However, the SECURE Act expands the impact of Roth Conversions beyond a rate arbitrage game to an estate planning issue that should have broader interest.
The paradigm shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem. Therefore, quantitative driven strategies can mitigate the impact of lost deferral and Roth conversions will be the primary tool for most families.
This is not a class designed to help wealthy clients, but rather will provide advice for the mass-affluent.
Specially, we will review the following:
- General conversion concepts
- Reasons to convert to a Roth IRA
- Taxation of Roth IRA conversions
- Taxation of Roth IRA distributions
- Mathematics of Roth IRA conversions
- Recharacterizations
- Federal and State Estate tax considerations
- The SECURE Act
- “Stretch” Roth IRAs for designated beneficiaries
- Roths for SNTs
- Roth to fund long-term care strategies
- Using insurance to preserve post-death “stretch-out”
- Tax-sensitive withdrawal strategies
Learning Objectives
Upon completion of this course, participants will be able to:
- Identify the impact of various legislation on IRAs, required minimum distributions (RMDs), and Roth conversions and apply them to client situations.
- Identify appropriate considerations needed when contemplating Roth conversions and resulting impacts both positive and negative.
Course Specifics
|
Course ID 8202709VID |
Revision Date September 1, 2022 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02100-22-S
IRS Federal Tax Law Credits: 2
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02100-22-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.
Course Instructor
Robert 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 …
Tactical and Strategic Roth Conversions: Self-Study Video
CPE CREDITS
2 Credits: Taxes
$98.00