Roth IRA Conversion Series 


In this series, Bob Keebler covers what you need to know about Roth IRA Conversions from the basics to the sophisticated planning strategies.


The Basics

Recording | Slides

Topics covered:

  • Convertible vs. non-convertible accounts
  • Reasons to convert to a Roth IRA
  • Types of conversions
  • Taxation of Roth IRA Distributions
  • Seasoning and Penalty Box Rules
  • Mathematics of Roth IRA Conversions
  • Overview of recharacterizations

Advanced Considerations: Estate, Trust, Insurance & Post Mortem Considerations

Recording | Slides

Topics covered:

  • IRA-ILIT Strategy: Inherited IRA “Tax Spiral”
  • IRA Relocation
  • Stretch IRA Planning
  • IRAs payable to trusts or estates
  • Charitable planning

Recharacterizations In-Depth

Recording | Slides

Topics covered:

  • General provisions
  • Anti-cherry picking rule
  • Roth Segregation conversion strategy
  • Analyzing recharacterizations

 




A A A


 
Copyright © 2006-2017 American Institute of CPAs.