CLE on Roth Conversion Strategies

The ABA Section of Real Property, Trust & Estate Law is sponsoring a teleconference and live audio webcast entitled Roth Conversion Strategies for the Estate Planning Client on May 4, 2010. A summary of the program is below:

The availability of Roth conversions to clients at all income levels as of January 1, 2010 creates new estate planning strategies that are very compelling. When a Roth conversion is part of a stretch IRA planning strategy, the wealth transfer opportunity increases dramatically. This session will explore these strategies and the issues estate planning attorneys need to know to maximize the benefits for their clients.During the program, our panel will explain:

• How a Roth conversion can enhance your clients’ estate planning strategies; 
• How tax apportionment clauses, the 691(c) deduction and the estate administration process are affected by a Roth conversion; 
• The impact of Roth conversions on trust planning strategies; 
• The role of life insurance; andQualified retirement plan considerations: can a Roth conversion occur?