Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Tuesday, June 24, 2014

CLE on Use of IRA Trusts After Clark v. Rameker

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The Suffolk Academy of Law is holding a CLE entitled, Effective Use of IRA Trusts After the U.S. Supreme Court Decision in Clark v. Rameker, on July 15, 2014 in the Suffolk County Bar Center.  Here is why you should attend:

Many taxpayers have considerable assets in their retirement accounts. These assets may be in a 401(k), another kind of qualified plan, a 403(b) arrangement, a457 governmental plan, a traditional individual retirement account (IRA), or a Roth IRA.

Often taxpayers roll over their retirement plans from an employer-sponsored retirement plan into an IRA for tax purposes and for other reasons. Such assets should be part of an overall estate plan if they are substantial. And even if the assets are not substantial,  it is important to know how the basic post-death retirement distribution rules work.

The purpose of this program is to alert you to many of the rules that you must know in order to effectively implement an estate plan and asset protection planning techniques involving inherited IRAs.  These planning techniques are important, and you need to be aware of them in order to protect your clients.

This program takes on additional significance in light of  the June 12, 2014 U.S. Supreme Court decision holding that inherited IRAs are not “retirement funds” and are, therefore, not exempt assets under the bankruptcy code.

The presenter, Seymour Goldberg, is well known and highly regarded for his expertise in this area. As a bonus, a manual, Effective Use of IRA Trusts in Estate and Asset Protection Planning, will be given to registrants, at no additional cost, as part of the course materials.


Conferences & CLE, Estate Planning - Generally, New Cases, Non-Probate Assets | Permalink

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