The SECURE Act Now Brings
HUGE IRA Planning Opportunities
Utilizing Charitable Remainder Trusts
Everything Estate Planners Need to Know About CRTs Now!
The SECURE Act fundamentally changed IRA planning as we know it. Most dramatically, the new rules and regulations have forced estate planners to review other strategies out there to help clients maximize the stretchout now lost.
One of these strategies is utilizing Charitable Remainder Trusts. However, when and how to utilize CRTs can be quite complex and requires a thorough understanding of how they work.
This is why you will want to join us and nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA and CRT expert, Professor Christopher Hoyt, J.D. , for an in-depth presentation entitled, “An In-Depth Look at CRTs Following the SECURE Act”.
During this 90-minute program, you will learn:
- What the SECURE Act means for the 10-year rule
- How IRA-CRTs can simulate the longer payout and still benefit charity
- Choice of CRATs versus CRUTs
- Understand the mathematics of the IRA-CRT with and without an estate tax
- Understanding the income tax aspects of CRTs
- Converting ordinary income to long-term capital gains
- Designing IRA CRTs for spouses with a 100% marital and charitable estate tax deduction
- Designing IRA CRTs for children and grandchildren including GST issues
- The critical differences between Term and Life Time CRTs and the risk of both
- The use of insurance to manage risk
- The reasons why the IRA-CRT is a better decision now more than ever and why insurance planning compliments CRT planning
- Using RMDs to fund charitable goals
- Running the numbers to compare strategies and why the CRT really works for charitably inclined clients
- Understand the estate and GST issues with CRTs
- The mathematics of IRA-CRT including the Tier Rules
- Understand how to design a CRT payable to a traditional Trust
- Why IRA-CRT is powerful when an estate tax does exist
- What federal and state estate tax considerations should be made
- Why the 691(c) deduction fails to truly benefit the beneficiaries
- CRTs payable to Special Needs Trusts to reduce income taxes
- And much, much more
Your purchase includes: Downloadable PDF handout materials and MP3 audio recording. A PDF transcript may be added on for an additional fee during the checkout process.
ABOUT THE SPEAKER
CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has 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. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer…
IMPORTANT NOTICE REGARDING CE CREDIT
The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.
However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.