Skip to main content

IRAs at Death and Beyond

-

Add to Calendar

Online/Webcast

2.00 Credits

Member Price $125.00

Non-Member Price $149.00

Overview

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

    Highlights

  • Roth IRA and RMD rules
  • Beneficiary planning
  • Trusts and postmortem asset division

    Prerequisites

    Basic knowledge of financial planning, retirement planning, estate planning, tax planning and investment planning

    Designed For

  • 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

    Objectives

    • 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.

    • Non-Member Price $149.00

    Member Price $125.00

    Add to Cart