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The Secure Act: IRAs, Estate and Retirement Planning With the New 10-Year Rule

THE SECURE ACT: IRAs, ESTATE AND RETIREMENT PLANNING WITH THE NEW 10-YEAR RULE

CPE and EA credit will be provided upon successful completion of each course. CLE may be available for the original sessions on the 18th and 19th. However, it will not be available for the rebroadcast dates.
Cost $15.00
Presentation Length 1.0 hour

Recorded DateJune 9, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

After much delay and anticipation, the SECURE Act was enacted as part of the spending bill. The legislation includes many changes to retirement plans, however the most significant change for our estate planning clients is the elimination of the “stretch” IRA in favor of the “10-year rule.” This change will decrease wealth transfer and require estate plan updates. The effective date was 1/1/20.

This means that everyone with a substantial qualified plan or IRA has to reconsider beneficiary designations and trust provisions in order to eliminate the possibility of an avoidable tax disaster. The best way to prepare for this seismic change is to join Bob Keebler.

Specifically, this course will include:


  • Flowcharts, checklists and practical protocols to help you and your clients

  • Urgent estate administration protocols for late 2019 deaths 

  • Urgent protocols to avoid disasters in case of early 2020 deaths 

  • The conduit trust RMD disaster and solutions – why most conduit trusts are now imprudent or worse

  • Reformations and decanting to avoid a spendthrift disaster

  • Selecting the right “heir” to receive the IRA

  • The new spousal rollover trap and disclaimer planning 

  • IRD meets DNI – understanding the taxation of trusts named as IRA beneficiaries

  • Examples to explain the quantitative difference under the new law compared to the old

  • Using CRTs to maintain deferral and bracket management - the law and the math

  • The mathematics of SECURE Act motivated Roth conversions for better bracket management and greater wealth transfer

  • Using IRA trusts in low tax states to achieve state tax savings by avoiding or delaying the state taxation of the lump sum payout

  • Using single life insurance to enhance bracket management - the unbiased math

  • Using Second-to-Die insurance to increase wealth transfer

  • Urgent action steps for ill and dying clients including avoiding conduit trusts and using out of state trusts

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, 
LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award 
from the National Association of Estate Planners & Councils.  He has been named by Forbes as 
one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most 
Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know 
During a Recession.  His practice includes family wealth transfer and preservation planning, 
charitable giving, retirement distribution planning, and estate administration.  Mr. Keebler 
frequently represents clients before the National Office of the Internal Revenue Service (IRS) in 
the private letter ruling process and in estate, gift, and income tax examinations and appeals, 
and he has received more than 350 favorable private letter rulings including several key rulings 
of “first impression.”  He is the author of over 100 articles and columns and is the editor, author, 
or co-author of many books and treatises on wealth transfer and taxation.  Mr. Keebler has been 
a speaker at national estate planning and tax seminars for over 30 years including the AICPA’s: 
Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, 
NAPEC Conferences, The Notre Dame Estate Planning Conference, and the Heckerling Estate 
Planning Institute. He also served as chair of the AICPA’s Advanced Estate Planning 
Conference from 2014-2020. Mr. Keebler received an award from CPAacademy for Top 
Presenter 2022.  This award honors those who are committed to the education of accounting 
professionals and shares their knowledge in an open and easily accessible format. He also 
received an award for Top Tax Educator of the Year for 2021-22 from myCPE for outstanding 
contributions in the field of tax education and exceptional dedication to the field. 

 

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About Our Presenter

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At Keebler & Associates, we are nationally recognized tax professionals in family wealth transfer, estates and retirement distribution planning. We provide tax and estate planning to high net worth individuals and families and educate financial, tax and estate professionals on cutting edge tax strategies.