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QLAC: IRA Retirement Income Planning

Gain an understanding of QLAC while improving opportunities for portfolio sustainability for your clients.

Learn how QLAC's can be purchased with IRA, 401(k), 403(b) and governmental 457(b) plan funds. You can mix retirement plans as long as you follow the QLAC rules. You can invest no more than the lessor of 25% of your retirement funds or $130,000 in QLACs. The $130,000 overall limit is fairly straightforward. Simply put, no matter how much money you have in retirement accounts, you cannot use more than $130,000 of those funds, in total, to purchase a QLAC. The 25% limitation is more complicated. The 25% limit is applied to each employer plan separately, but in aggregate to IRAs. The QLAC can help improve cash flow income and sustainable portfolio outcomes.

Runtime: 95 minutes
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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

The QLAC: Qualifying Longevity Annuity Contract: Ensuring Sustainable Retirement Outcomes

  • Treasury Regulation Overview and IRS Rules
  • Product Benefits; Contribution Rules and Limitations; Tax Reporting,
  • Interaction With IRA RMD's; Cash Flow Start Date(s); Post Death Distribution Options

Benefit of Product When Integrated Into Comprehensive Retirement Income Plan

Retirement Income Skillset and Retirement Risks

  • Longevity Risk
  • Market Risk
  • Sequence of Return Risk
  • Health Care and Long Term Care Risk
  • Withdrawal Rate Risk
  • Behavioral Bias Risk

Implication of the IRA RMD Payout Trend Line on Portfolio Sustainability

The Role of Mortality Credits

4% Rule SWIP; RMD Default and Partial Annuitization

Mitigating Asset Depletion and "Framing" Outcome: Cash Flow Consumption vs. Rate of Return

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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 12, 2018.

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

John Mulligan

John Mulligan

Mulligan Capital, Inc.

  • President of Mulligan Capital, Inc. since 1992
  • Practice emphasizes all aspects of IRA Rollover Wealth Management and Retirement Income - Best Practices
  • Conducts regular workshops for CLE, CPA CE and clients
  • Wrote “The Annuity Puzzle Exchange” transparency in ERISA and IRA lifetime income quotation
  • Membership information includes IWI (IMCA) and the Ed Slott IRA Master Elite advisory Group
  • M.A. degree in economics; CFP, CIMA, AIFA, RMA
  • Can be contacted at 503-352-4019, [email protected] or www.mulligancapital.com
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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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 401772
Published 2018
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Available in Multiple Formats

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