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IRAs Payable to Trusts (Currently Unavailable)

CPE Credit:

2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs

This course examines the key issues and processes involved in distributing retirement plan assets to trusts. It provides an overview of the basic principles of retirement plan distribution taxation as well as how to use a trust in achieving distribution goals.

Publication Date: May 2016

Designed For
Tax practitioners assisting clients in estate and financial planning.

Topics Covered

IRAs payable to trusts
Retirement planning
Minimum distribution
Federal income and estate and gift taxes

Learning Objectives

Identify key aspects and processes of retirement plan distributions
Describe the basic unique characteristics of trusts used as a qualified designated beneficiary
Recognize plans to use spousal rollovers and qualified disclaimers to maximize stretch-out

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of federal income and estate and gift taxes.

Advance Preparation
None

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