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Estate Planning for IRAs and Qualified Plan Balances

Estate Planning for IRAs and Qualified Plan Balances

Price: $175 members; $225 non-members

Member Online Enrollment | Non-Member Online Enrollment
This course is also available at discounted prices under an annual license. Call or email for details.
Created: July 2014
Estate Planning for IRAs and Qualified Plan Balances explains how estate tax, income tax, and excise tax are applied to IRAs and qualified retirement plans. This course explains how to identify mandatory distribution rules for deductible IRAs and qualified plans. It covers how a trust can qualify as a designated beneficiary of an IRA or qualified plan. This course also describes the payout requirements if the participant dies after or before RBD. This course explains the beneficiary options available and ways to distribute benefits for qualified plans and IRAs. It outlines the requirements for qualifying for the marital deduction when the spouse is the outright beneficiary of a qualified plan or IRA, and how to fund a credit shelter trust with proceeds from a qualified plan or IRA. This course also mentions how pecuniary bequests to charities should be funded. It discusses the use of charitable remainder trusts as the designated beneficiary of a qualified plan or IRA.
  • Analyze the tax consequences and distribution options when 
    retirement plan benefits are payable to a trust
  • Explain how retirement benefits are coordinated with the estate plan
  • Examine the issues concerning making retirement plan benefits 
    payable to a credit shelter or marital trust
  • Describe charitable gift opportunities for retirement plan balances
Audience: Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.
The Nebraska Bankers Association is a Local ABA Training Provider.
For More Information Contact:

Joanne Smith
Education and Member Information Coordinator

Nebraska Bankers Association / 233 South 13th Street, Suite 700 / PO Box 80008 / Lincoln, NE 68501-0008