Creative Planning For IRA Distributions

Qty: On-Demand ($219.00)

Course Summary:

Understand the how's and when's of the creative development within distributions of IRAs.

Course Details:

You will learn how IRAs work, the benefits of IRAs, the distribution rules, when and how to convert to a Roth, how to use trusts as beneficiaries of IRAs, and planning opportunities under SECURE 2.0 and the new proposed regulations.What You'll Learn:Understanding IRAs

• Traditional
  
• Roth

Roth Conversions

• Benefits of the Roth Conversion
  
• Whether to Convert All at Once or Over Time
  
• Effect of SECURE 1.0 on Roth Conversions

Distribution Rules

• During Lifetime
  
• New Rules for Designated Beneficiaries
  
• New Category of Eligible Designated Beneficiaries
  
• Planning Considerations

Trusts as Beneficiaries

• Reasons to Name Trusts as Beneficiaries
  
• State Income Taxation
  
• Trust Flexibility
  
• Charitable Remainder Trusts
  
• Changes Under the Proposed Regulations