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Live Webcast Replay

The Death of the Stretch IRAs


Total Credits: 1 including 1 Taxes - Technical

Average Rating:
   11
Categories:
Partner Produced |  Industry |  Tax
Speaker:
Leon C. LaBrecque
Course Levels:
Intermediate
Duration:
1 Hour
License:

Dates


Description

Formerly a go-to strategy for estate planning, the “stretch” IRA met its end in late 2019 when the SECURE Act mandated that any inherited IRAs must be emptied within a ten-year period. For you or your clients searching for alternatives, consider options including Roth IRAs, Charitable Remainder UNITrusts (CRUT), traditional trusts, and how life insurance can benefit heirs over time. Contemplate Section 1035 of the Internal Revenue Code to enact the strategic exchange of non-qualified annuities to achieve a stretch and the role of beneficiary designations in planning.

Basic Course Information

Learning Objectives
  • Recognize effective strategies on IRAs after SECURE and under new proposed IRS rules

Major Subjects
  • Under the SECURE Act Stretch IRAs are 10 years
  • Roth IRA – how to plan
  • Charitable Remainder UNITrust (CRUT)
  • Trusts
  • How Life Insurance can fit in
  • Special Needs Beneficiary - Planning to litigate because it is cheaper now, isn’t the best idea
  • 1035 exchange and non-qualified annuities to achieve a stretch - Beneficiary designations

Course Materials

Speaker

Leon C. LaBrecque Related Seminars and Products


Leon LaBrecque has invested more than thirty years in pursuit of one goal, enriching the lives of everyday people by helping them understand their financial lives. As an attorney, a CPA, a CFP®, and a CFA, he is passionate about making the complex world of financial planning, investing, retirement planning and taxation simpler and more accessible. Whether he is spending time with college students or CEOs and business owners, Leon embodies the principle of placing the best interest of his client at the heart of everything he does.


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For

CPAs who advise clients with legacy planning issues and IRAs

 


Yellow Book No
Course Developer MICPA
Original Recording Date 05/19/2021
Date Added to Catalog 04/22/2021

Additional Information

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Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
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Reviews

5
4
3
2
1

Overall:      4.6

Total Reviews: 11

Comments

SANDRA G - GROSSE POINTE FARMS, Michigan

"Very helpful."

Paul J - Denver, Colorado

"Great course!"