IRAs and Qualified Plans: Long-Term Planning Solutions

Spending Retirement Assets and IRAs
Don't pay taxes now, pay taxes later.

• Quantify why it is usually better to spend income and "after tax" assets before retirement "pre-tax" (IRA) assets

• New minimum required distribution rules and the uniform table at age 70 ½

• Quantify the benefits of "stretching an IRA" both during and after the IRA owners life

Estate Planning -Stretch and Disclaim

Optimal planning for small and medium sized IRA owners ($250,000-$2,000,000)

• Examine "stretching" the IRA for up to three generations

• Best estate tax saving ideas

• Advantages and disadvantages of different trusts as beneficiaries of IRAs

• Benefits of "disclaimer" planning

• The ideal beneficiary designation of an IRA

• The Estate Planning Homerun-Provide the ultimate flexibility for the surviving, spouse while preserving the stretch (as cited by Jane Bryant Quinn, Kiplinger, Financial Planning, etc)

• Sources for more information

The Ticking Income Tax Bomb

• Why Retired 401(k) owners should roll retirement plans into IRAs

Specific Advice for Financial Planners

• The bottom line and recommended action point

If time allows

Roth IRAs and Roth IRA conversions

• Objective peer reviewed analysis of a Roth IRA contributions and conversions

• Who, when, and how much clients should convert to Roth IRAs

• Quantify the advantage of a Roth IRA to a beneficiary

Accumulating Retirement Assets

(Can be included in the program for less advanced groups)

• The long-term benefits/advantages of contributing to a retirement plan quantified and contrasted with equivalent savings in the after tax environment

• Increases in retirement plan and Roth IRA contributions limits