On January 26, 2016, Bradford N. Dewan will be presenting at the Estate Planning and Elder Law: Planning for the Before and After seminar, hosted by Sterling Education Services. Brad will be speaking on the following topics:
The Estate Planning and Taxation of IRAs and Retirement Plans
- Key dates to consider upon death of IRA owner
- Determine required minimum distribution and recipient in year of IRA owner’s death
- Surviving spouse is designated beneficiary
- Non-spouse is designated beneficiary
- US Supreme Court: inherited IRAs not protected in bankruptcy
- IRA beneficiary trust: conduit or accumulation trust
- Reasons for using IRA beneficiary trust vs. family revocable trust
- Importance of beneficiary designation forms: Mays-Williams vs. Williams (9th Cir.)
The deadline for early bird registration is December 15, 2015.
Continuing Education Credit: This course has been approved for 6.75 total credit hours, including 1.0 hour of ethics, by the State Bar of California. Sterling is a State Bar of California Approved MCLE Provider.