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(1-Hour Audio) Detailed Planning Analysis And New Planning Suggestions: The SECURE Act: A Retirement Plan Distribution Game-Changer

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Description

To assist you in advising your clients about retirement plan distributions under the SECURE Act, Mr. Siegel provides a detailed analysis of when planning is needed, what prior planning no longer works and new planning strategies you should consider.

In this January 22, 2020 recording, Mr. Siegel covers the following topics:

1.  When Is Planning Needed For Each Of The Three Beneficiary Classes (and Categories Thereof)?
      a. no designated beneficiary
      b. eligible designated beneficiary: five categories
          - spouse of the plan participant ("pp"); avoid the spousal rollover trap!
          - minor child of the pp
          - disabled individual
          - chronically ill individual
          - person not more than 10 years younger than the deceased pp or IRA owner
       c. a designated beneficiary
2.  Planning Which No Longer Works
3.  See-Through Trusts
       a. why and when conduit trusts can now be a disaster
       b. accumulation  trusts can still work but there is a new dilemma with them
4.   What Do We Tell Our Clients?
        a. accumulation trusts in place of lifetime conduit trusts
        b. "fix" irrevocable trusts through:
            - judicial modification under the Uniform Trust Code
            - non-judicial modification
            - decanting
        c. use a Roth IRA conversion
        d. life insurance policy in an irrevocable life insurance trust
        e. charitable remainder trusts

 
**NO CLE/MCLE CREDIT: This program does not qualify for CLE or MCLE credits and no applications will be made to any state for such accreditations. If you are looking for CLE/MCLE courses, please go to www.NLFonline.com (online courses) or www.NLFcle.com (courses on CD, flash drive and DVD).

Author:
Steven G. Siegel is president of The Siegel Group, a Morristown, New Jersey - based national consulting firm specializing in tax consulting, estate planning and advising family business owners and entrepreneurs. Mr. Siegel holds a BS from Georgetown University, a JD from Harvard Law School and an LLM in Taxation from New York University.
 
He is the author of several books, including: Planning for An Aging Population; Business Entities: Start to Finish; Taxation of Divorce and Separation; Income Taxation of Estates and Trusts, Preparing the Audit-Proof Federal Estate Tax Return, Putting It Together: Planning Estates for $5 million and Less, Family Business Succession Planning, Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts; The Federal Gift Tax: A Comprehensive Analysis; Charitable Remainder Trusts, Grantor Trust Planning: QPRTs, GRATs and SCINs, The Estate Planning Course, The Retirement Planning Course, Retirement Distributions: Estate and Tax Planning Strategies; The Estate Administration Course, Tax Strategies for Closely-Held Businesses, and Tort Litigation Settlements: Tax and Financial Issues.
 
Mr. Siegel has lectured extensively throughout the United States on tax, business and estate planning topics on behalf of numerous organizations, including National Law Foundation, AICPA, CCH, National Tax Institute, National Society of Accountants, and many others.  He has served as an adjunct professor of law at Seton Hall and Rutgers University law schools.
The Siegel Group provides consulting services to accountants, attorneys, financial planners and life insurance professionals to assist them with the tax, estate and business planning and compliance issues confronting their clients. Based in Morristown, New Jersey, the Group has provided services throughout the United States. The Siegel Group does not sell any products. It is an entirely fee-based organization.
 

 

 

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