BEGIN:VCALENDAR VERSION:2.0 PRODID:-//jEvents 2.0 for Joomla//EN CALSCALE:GREGORIAN METHOD:PUBLISH BEGIN:VTIMEZONE TZID:America/Los_Angeles X-LIC-LOCATION:America/Los_Angeles BEGIN:DAYLIGHT TZOFFSETFROM:-0800 TZOFFSETTO:-0700 TZNAME:PDT DTSTART:19700308T020000 RRULE:FREQ=YEARLY;BYMONTH=3;BYDAY=2SU END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0700 TZOFFSETTO:-0800 TZNAME:PST DTSTART:19701101T020000 RRULE:FREQ=YEARLY;BYMONTH=11;BYDAY=1SU END:STANDARD END:VTIMEZONE BEGIN:VEVENT UID:7be2fb13a46454f9036a2f04ca22d950704 CATEGORIES:CSTC Academy SUMMARY:CSTC Academy - IRA Fundamentals and the Need for IRA Trusts DESCRIPTION:
Thursday, July 9, 2020
10:30 AM to 12:10 PM
Topic: IRA Fundamentals and the Need for IRA Trusts
Speaker: Frank Acuña, Attorney at Law
2
Federal Tax Law Hours
IRS: 18QC1-T-01354-20-O
CTEC: 1000-CE-4748
Course Description:
Now that we have
a “permanent” estate tax law, our clients’ attention has been diverted to o
ther tax issues. Chief among these; how to reduce the income tax burden ass
ociated with Individual Retirement Accounts. This class will provide an ove
rview of income and estate taxation related to IRAs. We will focus particul
arly on increasing the amount available as an inheritance to charities, chi
ldren, grandchildren, and others. We will also look at the disastrous Clark
v. Rameker decision, which destroyed bankruptcy protection for inherited r
etirement accounts, and how IRA trusts can provide spendthrift, asset, and
bankruptcy protection for any size of a retirement account. Finally, we wil
l highlight expanded services that tax professionals could offer to their c
lients. Emergency Update: What has the SECURE Act done to retirement accoun
t planning! This is a cutting edge class!
Knowledge Lev
el: Overview
#1: Thoroughly understand IRA contributio n and distribution rules.
#2: Review distribution and asset protection stra tegies in light of the SECURE Act's passage.
#3: Examine situations in whi ch IRA trusts could, or should, be used.
Frank R. Acuña is a founding partner of ACUÑA ❖ REGL I. He is a California State Bar certified estate planning, trust, and proba te law specialist. His practice includes estate planning; inheritance litig ation; business succession planning; special needs trusts; and farm, ranch, and vineyard succession planning. Mr. Acuña has taught tax seminars for th e National Tax Practice Institute, the California Society of Enrolled Agent s, the California Society of Tax Consultants, a number of state and local c hapters of the National Association of Enrolled Agents, and the American In stitute of Certified Public Accounts. Mr. Acuña also is a featured speaker for the Professional Fiduciary Association of California, the National Guar dianship Association, and the California Public Administrators, Public Cons ervators, and Public Guardians. He advises tax, fiduciary, and real estate professionals throughout the State of California.
CONTACT:info@cstcsociety.org or 949-715-4192 DTSTAMP:20240329T131807 DTSTART;TZID=America/Los_Angeles:20200709T103000 DTEND;TZID=America/Los_Angeles:20200709T121000 SEQUENCE:0 TRANSP:OPAQUE END:VEVENT END:VCALENDAR