CLE on IRA Distributions in Estate Planning: Trusts as Beneficiaries

Make the Best Use of IRAs in Estate Planning

Help your clients maximize the benefit of IRAs with a practical guide to distributions to trusts. Get solutions to new and common problems and learn why and how to structure an IRA trust to comply with minimum distribution rules in the most tax-efficient manner. Register today!

• Clarify required minimum distribution requirements and find the best ways to comply.
• Determine whether conduit or accumulation trust is best for specific situations.
• Find out how to resolve multiple beneficiary challenges with multiple trusts.

This legal guide is designed for attorneys. It will also benefit accountants, CPAs, trust officers, and paralegals looking to increase their knowledge of IRA rollover techniques.

• Clark v. Rameker Decision on Inherited IRAs and its Implications for Non-Bankruptcy Cases
• Setting the Life Expectancy for Distributions From the Inherited IRA – Key Beneficiary Designation Considerations
• Other IRA Rollover Rules and Tactics
• Complying with IRA Required Minimum Distribution Rules
• Choosing Between Distributions to Persons vs. Trusts
• Qualifying a Trust as a Beneficiary
• Fixing Problems Caused by Using a Generic Trust Not Specifically Designed for the IRA Stretch
• Choosing Between a Conduit and an Accumulative IRA Trust: What Fits Your Client’s Situation Better?
• Using Separate Trusts for Multiple Beneficiaries
• Recent IRA Guidance on Inherited IRAs

Continuing Legal Education

Credit Hrs State
CLE 1.50 –  AK
CLE 1.50 –  AL
CLE 1.50 –  AR
CLE 1.50 –  AZ
CLE 1.50 –  CA*
CLE 2.00 –  CO
CLE 1.50 –  CT
CLE 1.50 –  DE
CLE 2.00 –  FL*
CLE 1.50 –  GA
CLE 1.50 –  HI
CLE 1.50 –  IA
CLE 1.50 –  ID
CLE 1.50 –  IL
CLE 1.50 –  IN
CLE 1.50 –  KS
CLE 1.50 –  KY
CLE 1.50 –  LA*
CLE 1.50 –  ME
CLE 1.50 –  MN
CLE 1.80 –  MO
CLE 1.50 –  MP
CLE 1.50 –  MS
CLE 1.50 –  MT
CLE 1.50 –  NC*
CLE 1.50 –  ND
CLE 1.50 –  NE
CLE 1.50 –  NH
CLE 1.80 –  NJ
CLE 1.50 –  NM
CLE 1.50 –  NV
CLE 1.50 –  NY*
CLE 1.50 –  OH
CLE 2.00 –  OK
CLE 1.50 –  OR
CLE 1.50 –  PA
CLE 1.50 –  RI
CLE 1.50 –  SC
CLE 1.50 –  TN
CLE 1.50 –  TX*
CLE 1.50 –  UT
CLE 1.50 –  VA
CLE 1.50 –  VT
CLE 1.50 –  WA
CLE 1.50 –  WI
CLE 1.80 –  WV
CLE 1.50 –  WY

Continuing Professional Education for Accountants

Credit Hrs State
CPE for Accountants 1.50 –  AZ
CPE for Accountants 1.50 –  NY*
CPE for Accountants 1.50 –  WA
CPE for Accountants 1.00 –  WI

National Association of State Boards of Accountancy – CPE for Accountants/NASBA: 1.50 *

* denotes specialty credits