IRAs at Death and Beyond
Join us for a PFP Section webcast on advising clients with retirement accounts and estate administrations. Learn about postmortem IRA distribution complexities under the SECURE Act and new regulations.
Format
Webcast
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
CPE Credits
2
Instructor
Robert S. Keebler
Availability
3 months
Product Number
WC4926468
In this webcast, we will cover essential topics related to postmortem IRA planning, including the latest regulatory updates and strategies to navigate complex distribution rules for retirement accounts.
Key points include:
- How the regulations are structured
- Roth IRA distribution rules
- Required minimum distributions (RMDs) for clients who die before (or after) their required beginning date (RBD)
- Eligible designated beneficiary rules
- SECURE 2.0 Section 327 election and planning for surviving spouse
- Planning for disabled beneficiaries
- IRAs payable to trust
- Postmortem division of retirement assets, including funding sub-trusts and in-kind distributions
- Decanting and reforming IRA trusts
Key Topics
- Roth IRA and RMD rules
- Beneficiary planning
- Trusts and postmortem asset division
Learning Outcomes
- Determine the structure of the regulations to facilitate finding answers and to enhance comprehension.
- Apply the rules for Roth IRA distributions and required minimum distributions (RMDs) for clients who die before (or after) their required beginning date (RBD).
- Compare the eligible designated beneficiary rules and SECURE 2.0 Section 327 Election, including planning strategies for surviving spouses.
- Distinguish the intricacies of IRAs payable to trusts, postmortem division of retirement assets, funding sub-trusts, and in-kind distributions.
Who Will Benefit
- Tax professionals who serve individual clients
- CPA financial planners and other professional financial planners
- Practitioners who provide tax, retirement, estate, investment, or risk management planning services
PCPS members save 20%:
A promo code is required during checkout to receive the discounted price. Promo codes and other PCPS discount information can be found here.
Group ordering for your team
2 to 5 registrants
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Start order6+ registrants
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US customers call 1-800-634-6780 (option 1)
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