Focus Series
The following presentations are offered as part of our Focus Series on Planning for Retirement Benefits. The series is intended to provide more comprehensive coverage of this growing area of practice than is traditionally available at continuing education programs. The curriculum is designed so that those who attend the entire series should come away with a “soup to nuts” understanding of the estate planning and administration issues associated with retirement plan benefits. On the other hand, each program will provide complete coverage of the topic as a stand alone program so that participants can choose to attend only those afternoon sessions that are of particular interest to them. For your convenience, a summary of the entire series follows:
Natalie B. Choate 
Monday, January 12th (9:00 – 12:15 p.m.) Planning for Retirement Benefits: ABCs of IRD, RMD, IRAs, ETC.
This estate planner’s tour of retirement benefits covers the rules and the strategies for IRD, required minimum distributions, special deals for the surviving spouse, trust income tax issues and the differences between IRAs, QRPs, and 403(b)s. Speakers in the focus series special sessions will assume you know this stuff cold, so don’t skimp on your fundamentals. Includes “client intake” questionnaire. |
Marcia Chadwick Holt
Wednesday, January 14th (9:00 – 9:50 a.m.) Do You Want Tax-Free Distributions? Try Roth IRAs and Roth Accounts
This session will focus on contributions to Roth IRAs and to designated Roth Accounts in 401(k) plans. It will cover the basic rules of Roth IRAs, designated Roth Accounts, the conversion of a traditional IRA to a Roth IRA, and tax-free qualified distributions. |
Virginia F. Coleman Wednesday, January 14th (2:00 – 3:30 p.m.) Special Sessions I-A Amazing Mazes: Making One’s Way Through the Minefield in Determining the Beneficiary of Retirement Benefits
Kathleen R. Sherby
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Natalie B. Choate Wednesday, January 14th (3:50 – 5:20 p.m.) Special Sessions II-A Maximizing Minimums & Rectifying Rollovers
Lifetime distribution planning for retirement benefits is a growth area for your practice. Help clients save money and avoid mistakes on their minimum required, pre-age 59½ and lump sum distributions, maximize the value of after-tax contributions, and avoid (or fix) rollover mistakes. |
Louis A. Mezzullo 
Thursday, January 15th (2:00 – 3:30 p.m.) Special Sessions III-A Getting It Right: Fixing Planning Mistakes Relating to Retirement Plan Benefits and IRAs
A discussion of various measures that can be taken after the participant dies to ensure that the beneficiaries can maximize tax deferral and other benefits associated with plan benefits and IRAs. |
Alvin J. Golden Thursday, January 15th (3:50 – 5:20 p.m.) Special Sessions IV-A Planning for Retirement Benefits: Troublesome Issues
Marcia Chadwick Holt
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This session will cover completing the beneficiary designation form; marital, credit-shelter and other trusts with retirement benefits; separate accounts and when they matter; and a non-citizen spouse as beneficiary. 
