Retirement Asset Planning

    Hot Topics In Georgia  –  Estate & Tax Strategies

Faculty

John A. Cory

• Mr. Cory is a sole practitioner in the Atlanta area, where he practices in the areas of estate planning, retirement planning and business law. He is licensed in Georgia as a certified public accountant.
• Mr. Cory received his B.S. degree from the United States Naval Academy and his J.D. and M.B.A. degrees from the University of Georgia.
• Mr. Cory is a member of the State Bar of Georgia.

National Business Institute, a division of NBI, Inc., is not in any way affiliated with the National Business Institute, Inc. of Atlanta, Georgia.

(800) 930-6182

SEMINAR AGENDA

RETIREMENT ASSET DISTRIBUTION

1. Review of the New IRS Distribution Rules
2. Required Beginning Date, and Impact of Death Before or After This Date
3. Minimum Required Distributions
4. The 5 Year Distribution Rule
5. The Expectancy Calculations
6. Rollovers

BENEFICIARY DESIGNATIONS

1. Naming the Spouse and Children as Beneficiary
2. Naming a Trust as Beneficiary
   1. QTIP Trust
   2. Credit Shelter or “Bypass” Trust
   3. Revocable Trust
3. Charitable Beneficiaries
4. The Estate as Beneficiary
5. Consequences and Issues of Various Beneficiary Designations

CHARITABLE PLANNING WITH RETIREMENT ASSETS

1. Coordination Beneficiary Designations With Charitable Intentions
2. Designation Charitable Gift Annuities
3. Charitable Lead Trust as Beneficiary
4. Charitable Remainder Trusts as a Choice
5. Transfers to a Private Foundation

PLANNING STRATEGIES WITH ROTH IRAS – CONTRIBUTIONS, DISTRIBUTIONS AND CONVERSIONS

1. Spousal Rollovers Made Easy
2. Proven Planning Techniques With Roth IRAs
3. Income Tax and Estate Tax Rules
4. Disclaimer Issues

ETHICS

1. Identifying and Avoiding Conflicts of Interest
2. Confidentiality
3. Concerns Regarding Fees and Billing
4. The Attorney-Client Relationship

TAX PLANNING TECHNIQUES

1. Legislative and Case Law Rulings Impacting Retirement Assets
2. Income Tax Consequences of Retirement Plan Distributions
   1. Lump Sum Tax Averaging Rules
   2. Tax Planning for Income in Respect of Decedent
3. Handling IRS Compliance Challenges