Estate Planning for Retirement Assets: Taxation and Other Challenges
Maximizing Tax Benefits, Evaluating Beneficiary Designations, and Navigating Minimum Required Distribution Rules
Recording of a 90-minute CLE webinar/teleconference with Q&A
Conducted on Tuesday, November 1, 2011
Recorded event now available
This CLE webinar will provide trust and estate attorneys and advisors with strategies for estate planning that involve retirement benefits. The panel will outline best practices to minimize tax impact and to make retirement assets payable to trusts.
Description
Retirement benefits represent a large portion of many clients’ estates. Tax and non-tax implications should be addressed when crafting an estate plan that includes retirement assets.
Consideration must be given to income tax and ERISA rules governing the distribution of retirement benefits. Minimum required distribution (“MRD”) rules, spousal consent requirements; retirement plan operational rules, and estate tax consequences of benefit distributions are all part of the planning strategy.
The type of retirement plan or benefit creates different distribution issues. Advantages and disadvantages of beneficiary choices and designations must be addressed in the estate planning stage. Consideration should be given to designating a trust as a beneficiary under certain circumstances.
Listen as our authoritative panel of estate planning attorneys examines the various considerations for estate planning for retirement assets. The panel will highlight key issues that arise including beneficiary designations and distributions, MRD rules, strategies related to a surviving spouse and using disclaimers.
Outline
- Distribution rules and considerations (including MRD rules)
- Beneficiary designations, including trusts
- Strategies related to surviving spouse
- Disclaimers
Benefits
The panel will review these and other key questions:
- Under what circumstances should a trust be designated as a beneficiary of retirement benefits?
- What are the key considerations in deciding beneficiary designations?
- What minimum required distribution rules should be the focus in crafting the estate plan?
Faculty
James J. Ruggiero, Jr.,
Senior Partner
Ruggiero Law Offices, Paoli, Pa.
He practices in the area of estate planning, estate administration, elder law, business law and real estate. The focus in the estate planning area involves drafting and funding trusts, special needs trusts, guardianships and Medicaid planning. In the business law area, he focuses on incorporations and succession planning.
Keith A. Herman,
Officer
Greensfelder Hemker & Gale, St. Louis, Mo.
His practice focuses on estate planning, including sophisticated aspects of wealth preservation and transfer tax planning for high net worth individuals. He works on retirement account planning, asset protection, and family owned business succession planning. He lectures and published articles for Probate & Property, the St. Louis Bar Journal, the Missouri Bar Journal, and St. Louis Lawyer.
Rex L. Hogue,
Partner
Bolinger & Hogue, Frisco, Texas
His practice is focused on estate planning, including estate and gift tax planning, tax planning, business planning, asset protection planning, charitable planning, probate matters, and planning for estates ranging in size up to about $70 million. He frequently works with other attorneys on complex estate planning cases. He is a published author and frequent lecturer on estate planning issues.
Ordering
Online CLE - Audio Recording
Includes audio streaming of full program plus handouts (available 24 hours after live seminar).
CLE:
Pre-approved for participatory or non-traditional/alternate format credit in: CA, HI*, NY*, WV*.
Pre-approved for self-study credit in: AK, AZ, FL, GA, MO, MT, TX*, VT, WA.
Upon request, also available in: CO, CT*, ID, KY, LA*, ME, NC, ND, NE, NH, NM, NV, OR*, SC, TN, UT, WI, WY. If you are applying for credit in one of these states, make sure to select those states when placing your order.
(*Indicates that Strafford must report attendance.)
Online CLE Audio $127.00
Available 24 hours after the live event
Recorded Event
Includes full event recording plus handouts (available after live seminar).
CLE: Pre-approved for self-study credit in: AK, AZ, CA, CT, FL, GA, HI, MO, MT, NY, TX*, VT, WA, WV. Upon request, self-study credit is also available in: CO, ID, KY, ME, ND, NE, NH, NM, NV, OR, UT, WI, WY. If you are applying for self-study credit in one of these states, contact Strafford CLE at 1-800-926-7926 ext. 35 or CLE@straffordpub.com. (*Indicates that Strafford needs to process the CLE — see below to purchase this option.)
Webinar Download (Slide Presentation with Audio) $127.00
Available three business days after the live event
DVD (Slide Presentation with Audio) $127.00
plus $9.45 S&H
Available ten business days after the live event
MP3 Download (Audio with Slide PDFs) $127.00
Available 24 hours after the live event
CD (Audio with Slide PDFs) $127.00
plus $9.45 S&H
Available ten business days after the live event
Webinar/Teleconference
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Program Materials
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Program Materials
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CLE Credit
Strafford's live seminars qualify for CLE in every state that accredits webinars. They offer you a high quality, cost effective, and convenient CLE option, with no lost travel time or expenses.
Customer Reviews
The seminar was very informative and easy to understand.
Amy Allison
Anderson Hunter Law Firm
The webinar offered excellent insight into some specific areas.
Beth Ann R. Lawson
Virginia Beach Law Group
The program was well organized and discussed the major issues.
Roxy Hammett
Wolff & Samson PC
I was impressed with the examples and the practical applications of the concepts.
Connie Sue Martin
Bullivant Houser Bailey
The speaker's practical discussions were particularly helpful.
Kenneth J. Clarkson
Sullivan, Ward, Asher & Patton
Estate Planning Advisory Board
Partner
Annino & Ligon
Partner
McArthur Franklin
Partner and Practice Group Leader - Tax
Waller Lansden Dortch & Davis
Partner
Fitzgerald Abbott & Beardsley
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