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Webinar (CA): Trusts as Retirement Plan Beneficiaries

Description

Trusts are often named as beneficiaries for IRAs and other retirement arrangements. The choice has an impact on both income tax and estate planning. Trusts allow the IRA owner or plan participant to have beyond-the-grave control over the distribution payouts but the 2019 SECURE Act changed the rules necessitating a thorough review. Note: This class presents an in-depth discussion of issues presented in the instructor’s class Retirement Distributions: Planning Options .

Learning Objectives

• Recognize reasons trusts are named as beneficiaries
• Identify the types of trusts used and their tax characteristics.
• Determine how the probate code affects beneficiary trusts.
• Develop strategies to assist clients dealing with plan custodians.

Major Topics

• What is the significance of the Retirement Plan Beneficiary?
• Primary vs. Contingent Beneficiaries
• Is a Trust a “Designated Beneficiary?” Is it an “Eligible Designated Beneficiary?”
• Why do people want to name a trust as the beneficiary?
• Income Tax Aspects of Trusts as beneficiary
• What happens when the trust beneficiary dies?

Provider
California CPA Education Foundation
Course Level
Advanced
CPE Field of Study
Specialized Knowledge
2
Who Should Attend

CPAs, attorneys and financial professionals.

Instructor(s)
Mary Kay Foss, CPA
Prerequisites

Working knowledge of estate issues and retirement plans preferred.

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Oct 20, 2021
11:00 am - 1:00 pm MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

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Webinar (CA): Trusts as Retirement Plan Beneficiaries


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