Content Provider
Keebler logo

Bill.com middlebanner092320
Self-Study CPE
EXPATRIATE TAXATION - A DEEPER DIVE
View Details/Register
IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
View Details/Register
FOREIGN NATIONAL TAXATION - A DEEPER DIVE
View Details/Register
FORM 1041: UNIQUE ASPECTS TO TAX ACCOUNTING FOR TRUSTS AND ESTATES
View Details/Register
MISCLASSIFICATION OF WORKERS: THE BATTLE BETWEEN 1099 VS W-2
View Details/Register
ESTATE PLANNING STRATEGIES FOR MEDIUM AND HIGH NET WORTH CLIENTS POST TCJA
View Details/Register
1099: BEYOND THE BASICS
View Details/Register
AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
View Details/Register
AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
View Details/Register
EARNED INCOME TAX CREDIT
View Details/Register
EDUCATION TAX BENEFITS
View Details/Register
EARNED INCOME TAX CREDIT DUE DILIGENCE
View Details/Register
HOME OFFICE DEDUCTION
View Details/Register
TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
View Details/Register
TAX TREATMENT OF LIFE INSURANCE PROCEEDS
View Details/Register
THE SECTION §199A PASS-THROUGH DEDUCTION
View Details/Register
BASIC INDIVIDUAL TAXATION
View Details/Register
SCHEDULE C OF FORM 1040
View Details/Register
TAX PROCEDURE
View Details/Register
TAXES IN eMONEY: FINANCIAL PLANNING AFTER THE TAX CUTS AND JOBS ACT
View Details/Register
INTERNATIONAL CROSS BORDER TRANSACTIONS
View Details/Register
IS ESTATE PLANNING DEAD FOR THOSE WHO ARE NOT SUBJECT TO THE ESTATE TAX?
View Details/Register
§1031 LIKE-KIND EXCHANGES
View Details/Register
EXPLORING THE CPA'S EXPANDING ROLE IN A CLIENT'S TAX AND FINANCIAL PLANNING
View Details/Register
TAX EFFICIENT CHARITABLE GIVING STRATEGIES
View Details/Register
INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
View Details/Register
1099-MISC: BOX BY BOX
View Details/Register
MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
View Details/Register
WORKING WITH SCHEDULE C TAXPAYERS WITH INCOMPLETE RECORDS
View Details/Register
INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
View Details/Register
NON-FILERS: A DIFFERENT TYPE OF CIENTELE
View Details/Register
ADVISING A FAMILY AFTER THE DEATH OF A LOVED ONE: TAX & FINANCIAL CONSIDERATIONS
View Details/Register
TAXATION OF US EXPATRIATES: TAX YEAR 2019
View Details/Register
INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
View Details/Register
INTERNATIONAL TAX TREATIES
View Details/Register
UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
View Details/Register
THE MATHEMATICS OF SECURE: WHERE THE TAX LAW AND ECONOMICS COLLIDE
View Details/Register
ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
View Details/Register
CARES ACT ENFORCEMENT: WHAT CAN WE EXPECT FROM THE IRS?
View Details/Register
TAXPAYER PENALTIES, PROMOTER PENALTIES AND FRAUD REFERRALS
View Details/Register
PUERTO RICO TAX INCENTIVES: HOW TO GET YOUR CLIENTS TO THE 4% TAX BRACKET
View Details/Register
UPDATES FROM IRS CHIEF COUNSEL AND INDEPENDENT OFFICE OF APPEALS
View Details/Register
UPDATES FROM HEAD OF IRS COLLECTION AND THE TAXPAYER ADVOCATE
View Details/Register
IMPACT OF COVID-19 AND THE TAX CUTS AND JOBS ACT ON LIFE INSURANCE PLANNING
View Details/Register
BEST IRA IDEAS IN 2020
View Details/Register
UNDERSTANDING PARTNERSHIP TAXATION: TYPES OF BASIS & CONTRIBUTIONS
View Details/Register
Taxationofirasatdeath keebler ss

TAXATION OF IRAs AT DEATH

CPE Processing Fee$10.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits1.0 hour
CE Credits 1.0 hour
Course Id# - HURS9-T-00168-17-S
Subject Area Taxes (Federal Tax)
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateDec 03, 2019
Date OfferedDec 03, 2019
Course Description

During retirement, most time and effort relating to IRA planning is focused on maintaining and growing retirement funds; Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a decent understanding of the basic IRA rules, one will be able to plan around the key issues and identify opportunities.

Moreover, dealing with an estate can be tricky enough in and of itself. Estates become exponentially more complicated when an IRA (or other qualified retirement plan) is involved. A good understanding of the rules will help you effectively help administer an estate and comply with the Code. Session highlights include:

• Understanding the foundational tax concepts of retirement distribution planning
• How to use stretch out strategies to increase wealth to future generations
• Understanding the final minimum distribution regulations- 401(a)(9) Regulations
• Designating beneficiaries under the final minimum distribution regulations
• Understanding how charitable planning and ILIT strategies can produce beneficial distribution options
• Naming a trust as a qualified designated beneficiary
• Using spousal rollovers and qualified disclaimers to maximize distribution stretch-out

Learning Objectives

  • Identify ways to ensure a smooth transfer of IRA funds upon death and maximize the benefit of an IRA for the beneficiaries.

Taxation of iras at death
Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 10:00 minutes
QUESTION 2: 22:00 minutes
QUESTION 3: 53:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

Loading ...

Loading ...
Linkedin Twitter
Keebler logo

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.

Nasba
Logo qas

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Keebler logo
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.