IRA Minimum Distributions: A Case Study (Online Seminar)

MCLE Credits: 1.5
Ethics Credits Included: 0.0

MCLE Credit: 1.5 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $105 (Includes a downloadable audio version.)
Viewable Through: 9/30/2017

Information

A pre-recorded streaming VIDEO replay of the September 2014 webcast, IRA Minimum Distributions: A Case Study.


The required minimum distribution rules are complicated and difficult to understand and apply. Tim Guare will use a case study to show the practical application of the rules. He will focus on the facts of a single case and the “nuts and bolts” of what actually occurs at each stage of the planning process.

A basic understanding of the required minimum distribution rules will be assumed.

The Facts:

  • A typical married couple (first marriage, three children, no significant charitable intentions or other complicating factors) with a taxable estate that includes a significant IRA balance in one spouse’s name.

The Issues:

  • The beneficiary designation for the IRA while both spouses are living.
  • After the death of the first spouse:
    • The pros and cons associated with a spousal rollover or a disclaimer by the surviving spouse to fund the credit shelter trust
    • If a spousal rollover is used:
      • How the minimum distribution rules apply to the rollover IRA
      • How the minimum distribution rules apply to the children’s trusts after the death of the second spouse
    • If a disclaimer is used to fund the credit shelter trust:
      • How the minimum distribution rules apply to the credit shelter trust after the death of the first spouse
      • How the minimum distribution rules apply to the children’s trusts after the death of the second spouse
 

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Schedule

Faculty

Timothy H. Guare, Timothy H. Guare, PLC / Richmond (Expand/Collapse Bio)
Tim Guare practices in the areas of Estate Planning, Estate Administration, Taxation, Corporate and Partnership Law. Before entering private practice, he worked as a law clerk to the Honorable James C. Turk, Chief U.S. District Judge for the Western District of Virginia. Mr. Guare was graduated from Harvard Law School (J.D., cum laude) in 1991. He currently serves as an Adjunct Professor of Law at the T.C. Williams School of Law at the University of Richmond, where he teaches classes on estate and gift taxation, estate planning, and fiduciary administration. Mr. Guare is a Fellow in the American College of Trust and Estate Counsel, and a member of the Virginia State Bar, the American Bar Association, and The Virginia Bar Association.

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