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Nebraska Society of CPAs
635 South 14th Street
Suite 330
Lincoln, Nebraska 68508
Phone: (402) 476-8482 (800) 642-6178
Fax: (402) 476-8731
Email: society@nescpa.org
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IRAs, Roth IRAs, SIMPLES, SEPs, 401(k)s and Roth 401(k)s Contributions, Operation and Distribution & Estate Planning
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| Date |
September 17, 2010
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| Location | Divots Conference Center, Norfolk, NE |
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| Course Time |
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8:30 a.m. to 4:30 p.m. |
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This course takes a fresh look at tax advantaged retirement savings. Explore operational boundaries, opportunities and pitfalls of traditional IRAs, Roth IRAs and SIMPLE, SEP, 401(k) and Roth 401(k) Plans. Investigate asset protection features of retirement savings vehicles.
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| Course Highlights & Objectives |
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2010 Conversions from Traditional IRAs to Roth IRAs: Feast or folly? Conversion from traditional to Roth IRAs, recharacterization and reconversion. Discretionary distributions. Substantially equal periodic payments. Early distribution penalties and how to avoid them. Estate planning: avoiding IRD problems; funding marital bequests; charitable giving; special Roth features; and estate liquidity planning. Fabulous college planning/wealth building for children. Income tax withholding requirements, reporting and disclosure rules. Qualification requirements, investment restrictions, prohibited transactions. Required Minimum Distributions: required beginning date; designated beneficiaries; trusts as beneficiary; children as beneficiaries; distributions after retirement (new regulations slow forced draws); and distributions after death. Recent legislation affecting RMDs. Rollovers, trustee to trustee transfers to/from IRAs, qualified plans and decedents. SEP, SIMPLE, 401(k) and Roth 401(k) Plans: eligibility; employee elective share and matching; safe harbor plans; distributions; and fiduciary concerns.
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| Who Should Attend |
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| Accountants and other interested persons who hope personally to retire from work; who prepare income tax returns and/or engage in income tax planning, estate planning and/or the reduction of estate and gift taxes. |
| Course Level | Intermediate |
| Prerequisites | None |
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| Discussion Leader | Bradley P. Burnett, J.D., LL.M., |
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| Additional Information: |
Parking is available on site and lunch is provided. |
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| Fee |
$225 - Society Member
$255 - Society Nonmember |
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