Tactical and Strategic Roth Conversions FLEXCAST

Overview

Roth Conversions have always had the potential to unlock hidden value. In the past, it was perhaps simple nominal conversions to take advantage of a low-income year. However, the SECURE Act expands the impact of Roth Conversions beyond a rate arbitrage game to an estate planning issue that should have broader interest. The paradigm shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem. Therefore, quantitative driven strategies can mitigate the impact of lost deferral and Roth Conversions will be the primary tool for most families. This is not a class designed to help wealthy clients, but rather will provide advice for the mass-affluent.

Highlights

Market Volatility and the CARES Act RMD Strategy. SECURE Act. Core Roth Conversion Concepts.

Prerequisites

None.

Designed For

CPAs, financial professionals, enrolled agents and attorneys.

Objectives

General conversion concepts. Reasons to convert to a Roth IRA. Taxation of Roth IRA conversions. Taxation of Roth IRA distributions. Mathematics of Roth IRA conversions. Recharacterizations. Federal and State Estate tax considerations. The SECURE Act. “Stretch” Roth IRAs for designated beneficiaries. Roths for SNTs. Roth to fund long-term care strategies. Using insurance to preserve post-death “stretch-out”. Tax-sensitive withdrawal strategies.

Preparation

None.

Notice

This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.