CIRA
COMPLETE STRATEGIES FOR MAXIMIZING
CONTRIBUTIONS, ROLLOVERS, DISTRIBUTIONS, AND ESTATE PLANNING OF IRAs,
ROTH IRAs, SIMPLEs, AND SEPs
Most individuals will accumulate a significant amount
of wealth through contributions or rollovers from qualified plans into
IRAs. Although the rules in this area provide for tremendous planning
opportunities, they are very complex. The purpose of this course is to
provide insight into this important area of practice.
Major topics include:
- Understanding the best ways to pass an IRA on to a beneficiary and avoiding the pitfalls
- Taking your IRA early and avoiding penalties
- Everything you want to know about rollovers – planning and pitfalls
- Regular, non-deductible, and Roth IRAs – limits, benefits, and rules
- SIMPLEs and SEPs: the other kind of IRA
- How to take advantage of the final minimum distribution regulations
- Splitting an IRA into multiple IRAs for significant tax benefits
- Comparative modeling for substantially equal payment options
- Recognizing the significant estate planning issues when dealing with IRAs, including making charitable contributions
- Late-breaking tax legislation
Designed
for: CPAs
who want to learn about this key area of practice and all of the planning
options available.
Level
of knowledge: Intermediate
Field
of study: Taxes
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