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Self-Study CPE
INTRODUCTION TO INTUIT PROCONNECT PROSERIES: TAX SOFTWARE DEMONSTRATION
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INTRODUCTION TO INTUIT PROCONNECT LACERTE: TAX SOFTWARE DEMONSTRATION
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FEDERAL INCOME TAX CHANGES - 2017
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ESTATE TAX PLANNING
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10 NEW PRODUCTIVITY FEATURES IN PROCONNECT TAX ONLINE
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2018 ANNUAL TAX SEASON UPDATE
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AUDITING THE ERO
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CANCELLATION OF DEBT
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REASONABLE COMPENSATION FOR SHAREHOLDER-EMPLOYEES OF S-CORPS
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TAX LAW CHANGES: WHAT YOU NEED TO KNOW
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FOREIGN NATIONAL TAXATION - A DEEPER DIVE
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EXPATRIATE TAXATION - A DEEPER DIVE
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
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2018 TAX UPDATE: SO MUCH MORE NEW THAN MEETS THE EYE - WHAT LURKS BENEATH?
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CONSTRUCTION INDUSTRY TAX ISSUES
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TAXATION AND MAJOR IMMIGRATION ISSUES OF RESIDENT AND NONRESIDENT ALIENS
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CHURCHES AND MINISTRIES: UNDERSTANDING TAX ISSUES & IRS ENFORCEMENT GUIDELINES
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SELF-EMPLOYMENT TAX REDUCTION STRATEGIES
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A LOOK AT THE IRS DURING DIFFICULT TIMES
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PREPARING THE CHALLENGING FORM 990
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AVOIDING TAX PRACTICE MISTAKES - PART II - APPEALS, TECHNICAL ASSISTANCE, P & I
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APPEALS, PENALTIES, AND INTEREST ABATEMENT
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IRS SECTION 1031 - UNDERSTANDING LIKE KIND EXCHANGES
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AVOIDING TAX PRACTICE MISTAKES - PART 1 - COLLECTION & EXAMINATION
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EFFECTIVE REPRESENTATION TO ADDRESS ENFORCED COLLECTION ACTIVITY FROM THE IRS
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HOW THE IRS DETERMINES UNREPORTED INCOME
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CANCELLATION OF DEBT INCOME
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IRS EXAMINATION SELECTION PROCESS
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MASTERING THE ART OF TAX PLANNING
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PAYROLL TAX TRAIN WRECK: RESOLVING YOUR CLIENT'S PAYROLL TAX NIGHTMARE!
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PREPARING IRS LETTER RULINGS
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UBI, UBTI, AND UBIT - UNDERSTANDING THE UNRELATED BUSINESS INCOME TAX
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TAX PREPARERS' PRAYERS ANSWERED: TAX ISSUES FOR THE CLERGY
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THE 2017 JOBS ACTS AND TAX CUTS - NEW TAX LAW UPDATE
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EARNED INCOME TAX CREDIT
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EDUCATION TAX BENEFITS
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FEDERAL INCOME TAX CHANGES - 2018
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HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
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TAX TREATMENT OF SICKNESS & INJURY PLANS
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REDUCE EMPLOYMENT TAX EXPOSURE AND AVOID PENALTIES AND DISASTERS
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ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
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2019 TAX FILING SEASON UPDATE
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DEATH AND TAXES: ESTATE PLANNING FUNDAMENTALS FOR ACCOUNTANTS
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TAX REFORM: STRATEGIES FOR YOUR INDIVIDUAL AND SMALL BUSINESS CLIENTS
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TAXATION OF IRAs AT DEATH
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TAX REFORM AND PASS THROUGH ENTITIES §199A: PLANNING FOR PROFESSIONAL PRACTICE
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TAX REFORM: OVERVIEW
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Taxationofirasatdeath keebler ss

TAXATION OF IRAs AT DEATH

CPE Processing Fee$10.00  Webinar TranscriptionN/A     Presentation Length Hour(s)1.0 hour  CPE1.0   1 hour for EAs (Federal Tax)   Course Id# - HURS9-T-00168-17-S  Subject AreaTaxes  Course LevelBasic  Instructional MethodQAS Self-Study   PrerequisitesNone  Advance PreparationNone  Recorded DateDec 14, 2017  Date OfferedDec 20, 2017  Who should attend?CPA - small firm
CPA - medium firm
CPA - large firm
Enrolled Agent 
Series: Enrolled Agents, Taxes    
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.

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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.

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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.

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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.