Explore key concepts on basic IRA product features and benefits, contribution and distribution requirements.
With retirement assets making up such a large portion of many clients' estates, paying retirement assets to trusts is becoming more and more prevalent. But a trust should not be named beneficiary of a retirement account without first carefully considering the provisions of the trust and the requirements necessary to obtain designated beneficiary status. The critical aspects of naming a trust as beneficiary of a retirement account and the ways to avoid some of the most common mistakes will be covered.
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Types of IRAs
Contributions
- Contribution Limits
- Spousal IRA
- Income Limitations
- Deadline
Income Taxation
- Withholding
- Taxation of Distributions
- Early Distribution Tax
Required Minimum Distributions
Roth IRAs
- Holding Period
- Qualified Distributions
Bankruptcy and Investments
- Bankruptcy Protection
- Investments
- Prohibited Investments
- Prohibited Transactions
- UBTI
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on April 18, 2019.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Michelle L. Ward, J.D., LL.M.
Keebler & Associates, LLP
- Partner with Keebler & Associates, LLP
- Emphasis in estate planning with primary focus on retirement distribution planning
- Co-author of Panel Publishing's Roth IRA Answer Book and Quick Reference to IRAs and AICPA's The Small Business Jobs Act of 2010: Tools, Tips, and Tactics
- Written articles appearing in Trusts & Estates, Investments and Wealth Monitor, and Journal of Retirement Planning
- Member of the editorial advisory board of Informa Media’s Trusts and Estates magazine and associate editor of Journal of Financial Service Professionals
- LL.M. degree in estate planning from Western New England College of Law; J.D. degree, University of Wisconsin-Madison Law School; B.A. degree, University of Wisconsin-Madison
- Can be contacted at [email protected]
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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