CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Tactical and Strategic Roth Conversions: Self-Study Video

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
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
August 10, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01604-20-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2

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 »

Tactical and Strategic Roth Conversions: Self-Study Video

Format
CPE CREDITS
2 Credits: Taxes

$98.00

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
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
August 10, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01604-20-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1501
CTEC Federal Tax Law Credits: 2

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 »

Tactical and Strategic Roth Conversions: Self-Study Video

Format
CPE CREDITS
2 Credits: Taxes

$98.00