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The Secure Act: IRAs, Estate and Retirement Planning With the New 10-Year Rule

THE SECURE ACT: IRAs, ESTATE AND RETIREMENT PLANNING WITH THE NEW 10-YEAR RULE

Cost Free
Presentation Length 1.0 hour

Recorded DateFebruary 5, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

After much delay and anticipation, the SECURE Act was enacted as part of the spending bill. The legislation includes many changes to retirement plans, however the most significant change for our estate planning clients is the elimination of the “stretch” IRA in favor of the “10-year rule.” This change will decrease wealth transfer and require estate plan updates. The effective date was 1/1/20.

This means that everyone with a substantial qualified plan or IRA has to reconsider beneficiary designations and trust provisions in order to eliminate the possibility of an avoidable tax disaster. The best way to prepare for this seismic change is to join Bob Keebler.

Specifically, this course will include:


  • Flowcharts, checklists and practical protocols to help you and your clients

  • Urgent estate administration protocols for late 2019 deaths 

  • Urgent protocols to avoid disasters in case of early 2020 deaths 

  • The conduit trust RMD disaster and solutions – why most conduit trusts are now imprudent or worse

  • Reformations and decanting to avoid a spendthrift disaster

  • Selecting the right “heir” to receive the IRA

  • The new spousal rollover trap and disclaimer planning 

  • IRD meets DNI – understanding the taxation of trusts named as IRA beneficiaries

  • Examples to explain the quantitative difference under the new law compared to the old

  • Using CRTs to maintain deferral and bracket management - the law and the math

  • The mathematics of SECURE Act motivated Roth conversions for better bracket management and greater wealth transfer

  • Using IRA trusts in low tax states to achieve state tax savings by avoiding or delaying the state taxation of the lump sum payout

  • Using single life insurance to enhance bracket management - the unbiased math

  • Using Second-to-Die insurance to increase wealth transfer

  • Urgent action steps for ill and dying clients including avoiding conduit trusts and using out of state trusts

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Conference. 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 clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression”. He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference and the Heckerling Estate Planning Institute.

About Our Presenter

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At Keebler & Associates, we are nationally recognized tax professionals in family wealth transfer, estates and retirement distribution planning. We provide tax and estate planning to high net worth individuals and families and educate financial, tax and estate professionals on cutting edge tax strategies.