LISI’s “Lunch-n-Learn” program featuring Estate Planning Hall of Famer Robert Keebler.

Top Ten Planning Topics; Ten 30 Minute Webinars

It’s difficult to stay on the cutting edge. Phone calls, emails, texts, client meetings and conference calls, they all make it hard to find quiet time to refresh and hit reset when you need to learn about the cutting edge developments and planning techniques that clients expect you to know about.


LISI’s “Lunch-n-Learn” program featuring Estate Planning Hall of Famer Robert Keebler Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) can help take some of the stress off. It’s designed to help the solo practitioner, or a multi-member department, grab precious minutes of focus time to concentrate on the important planning topics of the day.


Here’s a list of topics that Bob will be presenting:

1.         IRAs after Death – Basic Concepts

2.         Spousal Rollovers – Tricks & Traps

3.         Advanced Roth Conversion Strategies

4.         Net Unrealized Appreciation and “Rollouts”

5.         Selection & Design of IRA Trusts

6.         Using Life Insurance to Maximize IRA Wealth Transfer

7.         Understanding IRA Disclaimers

8.         Fiduciary Accounting for IRAs

9.         IRAs, Charitable Giving, & the Estate Tax

10.     Fixing IRA Disasters

Best of all, you can purchase the entire series or pick only the webinars you want to watch. Since they're on demand, you can make your own schedule and play them when it’s convenient for everyone in your firm. There are two purchase options:


·       Purchase the entire series of ten for just $399 ($499 for non-members) which covers groups up to 25 attendees in one room;

·       For groups over 25 please contact us for pricing information.


Start building your own Lunch-n-Learn library, as your selected webinars come with unlimited replays and LISI’s 100%, no questions asked money back guaranty!


# 1. IRAs after Death – Basic Concepts

During retirement, most time and effort relating to IRA planning is focused on maintaining and growing retirement funds. Unfortunately, not enough attention is paid to the tax aspects of IRA planning and the opportunities to preserve retirement funds after death. Nevertheless, with a decent understanding of the basic IRA rules, one will be able to plan around the key issues and identify opportunities.


Session highlights include:

  • Understanding the foundational tax concepts of retirement distribution planning
  • How to use stretch out strategies to increase wealth to future generations
  • Avoiding IRA tax disasters
  • How to use Bob’s IRA flowchart
  • How to avoid the 5-year rule
  • Understanding the “ghost” life expectancy rule
  • What to do with minor beneficiaries
  • Understanding the September 30th rule
  • Understanding the December 31st rule

# 2. Spousal Rollovers Tricks & Traps

Many people with the best of intentions leave their retirement plans to a surviving spouse. However, the most efficient way to do this varies by the circumstances and can be a very unfair trap for the misinformed. Moreover, it can be simply be imprudent when the surviving spouse won’t need to access the savings.

Specifically, the webinar will cover the following topics:

  • Avoiding the early distribution penalty
  • Understanding and managing RMDs
  • “Merging” the deceased and survivors’ IRAs
  • Disclaimers
  • “QTIPing” an IRA
  • Community property issues
  • Spousal elections under state law
  • REA and ERISA rights
  • Spousal rollovers from trust

# 3. Advanced Roth Conversion Strategies

Roth conversions are often poorly understood from a mathematical perspective and often viewed as a simple problem. However, there are greater considerations comparing a current rate to a future “guestimate.” The failure to understand the quantitative fundamentals of Roth IRAs can lead disasters or missed opportunity. A basic understanding of the mathematics is critical to anyone advising a client with a large Qualified Account.:

Specifically, the webinar will cover the following topics:

  • General Roth concepts
  • Top reasons to convert to a Roth IRA
  • Taxation of Roth IRA conversions
  • Taxation of Roth IRA distributions
  • Mathematics of Roth IRA conversions
  • Recharacterizations
  • Estate tax considerations
  • Understanding the five-year “pension” rule
  • Understanding the five-year rule for IRAs
  • Understanding the pre-59½ “penalty box” rule

# 4. Net Unrealized Appreciation and “Rollouts”

The Net Unrealized Appreciation (NUA) rules basically allow a taxpayer to convert ordinary income to capital gains by distributing appreciated employer stock from qualified plan. However, this is not without cost or risk and requires careful analysis. It is a tricky subject, but it can be incredibly effective for certain clients:

Specifically, the webinar will cover the following topics:

  • The basic mechanics of NUA
  • Computation of the tax due at distribution
  • Comparing accelerating a recognition event with reducing the marginal rate
  • Planning for a concentrated position after distribution
  • How to use a CRT following a lump sum distribution
  • How basis impacts NUA
  • Understanding the zero-basis position
  • Understanding the one-year rule


# 5. Selection & Design of IRA Trusts


Paying an IRA to a trust isn’t particularly complicated, if you know the requirements. Maximizing the benefit of using a trust is a little harder, but still easy for the practitioner to master. The benefit of implementing this sort of planning for your clients can be huge however. Making sure the trust protects the income tax benefits and wealth your clients spent a lifetime protecting is huge.

Specifically, Bob will cover:

  • The requirements for a trust to be a “Qualified Designated Beneficiary”
  • Conduit v. Accumulation Trusts
  • RMD calculations for IRAs payable to a trust
  • Understanding the separate share rule
  • Revocable living trust as beneficiary
  • The benefit of a using a stand-alone trust
  • Post-mortem reformations
  • How to “QTIP” an IRA
  • Creditor protection & beneficiary choices
  • Common mistakes to avoid


# 6. Using Life Insurance to Maximize IRA Wealth Transfer


IRAs & life insurance can make for a symbiotic pair. Too often our natural inclination is to rebuke the whole or universal life policy as too expensive for our wealthy clients with many investment options and long life-expectancies. However, the mathematics often proves that the estate with a large IRA will require, and should be willing to pay for, liquidity to preserve the IRA. Moreover, many of these clients will have huge RMDs during life which drive up their marginal rate such that the tax-free death benefit for life insurance in the code is worthwhile to consider.

Specifically, Bob will cover:

  • IRAs & the need for liquidity at death
  • ILITs & Graegin loans
  • Pairing RMDs & premium payments – “IRA Relocation”
  • The mathematics of “IRA Relocation”
  • Funding ILITs with IRA funds


# 7 Understanding IRA Disclaimers


IRA disclaimers are an effective, and poorly understood concept. Understanding these rules can help you maximize the wealth transfer of your client’s estate.

In this session Bob will cover the following:

  • Why failure to disclaim is often costly
  • Failure to consider contingent beneficiaries
  • What is required to make a disclaimer “qualified”
  • Partial disclaimers – pecuniary & fractional
  • Disclaimers and GST planning
  • Simultaneous death & disclaimers
  • Using a disclaimer to fix a beneficiary designation not updated after divorce
  • Understanding the key revenue ruling
  • Avoiding pecuniary disclaimers


# 8 Fiduciary Accounting for IRAs


Subchapter J governs the income taxation of trusts and estates. It is all too often forgotten or overlooked and the consequences of doing so are rather significant. To understand how to preserve and transfer your client’s estate, you must have a basic understanding of these rules.

The difficult fiduciary income tax consequences for IRAs covered in this session include:

  • State law principal and income accounting for IRAs
  • Distributable net income & bracket management
  • Section 691(c) – the deduction for estate tax paid
  • Section 642(c) – the charitable deduction for trusts & estates
  • Pecuniary bequests & Kenan v. Commissioner for IRAs


# 9 IRAs, Charitable Giving, & the Estate Tax


Paying an IRA to Charity at death can be unfortunately difficult or amazingly easy. Personal circumstances (or poor drafting) too often require the IRA to work through a labyrinth-like series of pecuniary, formulaic, and residual calculations which can create significant issues in capturing the available tax-benefits of charitable giving.

In this webinar, Bob will cover:

·       Why your client’s IRA is best for their favorite charity

·       Capturing the 2055 deduction

·       Capturing the 642(c) deduction the easy way

·       Capturing the 642(c) deduction the hard way

·       How the 691(c) deduction fits into the equation

·       And how it can go completely wrong!


# 10 Fixing IRA Disasters


“Plans are nothing; planning is everything”          – Dwight D. Eisenhower. To fix a “blown” IRA estate plan you need to understand the best practices, which hopefully you learned in the first nine sessions. However, even the best-laid IRA estate plan can go awry with a simple mistake. Moreover, you’ll often be brought in after its clear something has gone wrong.

Now, in the final session, we’ll cover some specific mistakes and how to take action:

  • Missed RMDs
  • “Rollovers” to non-qualified accounts
  • The non-qualified designated beneficiary
  • The elderly beneficiary
  • Failed disclaimers
  • IRAs payable to estates
  • Spousal elections and settlement agreements

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