CIRA
COMPLETE STRATEGIES FOR MAXIMIZING CONTRIBUTIONS, ROLLOVERS, DISTRIBUTIONS, AND ESTATE PLANNING OF IRAs, ROTH IRAs, SIMPLEs, AND SEPs

Most individuals will accumulate a significant amount of wealth through contributions or rollovers from qualified plans into IRAs. Although the rules in this area provide for tremendous planning opportunities, they are very complex. The purpose of this course is to provide insight into this important area of practice.

Major topics include:

• Understanding the best ways to pass an IRA on to a beneficiary and avoiding the pitfalls
• Taking your IRA early and avoiding penalties
• Everything you want to know about rollovers – planning and pitfalls
• Regular, non-deductible, and Roth IRAs – limits, benefits, and rules
• SIMPLEs and SEPs: the other kind of IRA
• How to take advantage of the final minimum distribution regulations
• Splitting an IRA into multiple IRAs for significant tax benefits
• Comparative modeling for substantially equal payment options
• Recognizing the significant estate planning issues when dealing with IRAs
• Late-breaking tax legislation

Level of knowledge: Intermediate