Session One 9:00 am – 10:15 am
Crush the Competition / How to Use Your IRA Expertise to Gain a Competitive Edge

Introduction — How to Make the Most of Your Investment in This Program
• The Perfect Storm of IRA Opportunity
• Why IRA Distribution Planning Must be Addressed Now
• How to Gain a Competitive Edge and Increase Your Value
• How to Capitalize on ANY Recent Event, Tax Law Change or Trend (Good or Bad!)
• 7 Ways to Differentiate Yourself from Everyone Else Competing for IRA Assets

Break 10:15 am – 10:45 am

Session Two 10:45 am – 12:00 noon
IRA Update :

• The Latest IRA Tax Law Changes, Rulings, Court Cases and Planning Opportunities
• The IRA and Plan Required Minimum Distribution Rules
• How to Keep Building Your IRA Knowledge — The Best IRA Resources for You

Lunch 12:00 noon – 1:00pm

Session Three 1:00 pm – 2:45 pm
25 IRA Distribution Rules You Must Know (Part One)

• 25 IRA Distribution Rules You Must Know and How to Capitalize on Them (Part One)
Highlights Include:
• When Required Distributions Must Begin
• Year of Death Required Distributions
• IRS Reporting Requirements
• Eligible Rollover Distribution Mistakes
• Required Distributions on Inherited IRAs
• Non-Spouse Beneficiary Rules
• The 5-Year Rule Confusion and Mistakes that Most Institutions and Advisors Make
• Splitting IRAs in Divorce
• Early IRA Withdrawals—Penalty Exceptions
• Spousal Rollover Rules
• 60-Day Rollover Relief
• Creditor Protection for Plans and IRAs
• Wills vs. Beneficiary Forms—Why This is a Big Deal

Break 2:45 pm – 3:15 pm

Session Four 3:15 pm – 5:00 pm
25 IRA Distribution Rules You Must Know (Part Two) / Creating Powerful Stretch IRAs / IRA Beneficiary Selection / The Biggest Mistakes with IRA Beneficiary Forms and Custodial Documents

• 25 IRA Distribution Rules You Must Know and How to Capitalize on Them (Part Two)
• The Power of the Stretch IRA
• Why Most Beneficiaries Overpay Their Taxes
• Common Mistakes in Setting Up Inherited (Stretch) IRAs
• IRA Beneficiary Form Mistakes That Wipe Out Inheritances
• How to Use the IRA Beneficiary Form to Build Referrals
• IRA Beneficiary Selection
• What to Look For in IRA Custodial Documents
• 10-Point IRA Custodial Document Checklist and How to Use This to Make Prospects Leave Their Current Advisors and Work with You

Your IRA Questions and Answers with Ed

Day 2

Session One 9:00 am – 10:15 am
The Missing Estate Plan / Life Insurance Planning With IRAs /How to Make Sure Your Clients Get the Biggest Tax Breaks in the Tax Code

• The Missing IRA Estate Plan...Means More Money for YOU
• Use of Life Insurance to Protect IRA Values
• IRA Strategies to Increase Your Insurance Sales
• Coordination of Estate Planning and IRA Distribution Planning
• The 3 Biggest Tax Breaks in the Tax Code and How to Make Sure Your Clients Get Them All - Creating the Perfect IRA Estate Plan

Break 10:15 am – 10:45 am

Session Two 10:45 am – 12:00 noon
Income in Respect of a Decedent and Other Overlooked Tax Breaks for IRA and Plan Beneficiaries that Most CPAs Don’t Know About

• The 80% Tax on IRAs—How To Avoid It and How to Use it to Attract Large IRAs
• Income in Respect of a Decedent (IRD)
• How to Spot Clients and Prospects Who Qualify For the IRD Deduction
• How to Calculate the IRD Deduction in 5 Easy Steps
• Using the IRD Deduction as a Powerful Sales Tool (Your Competitors Don’t Know This)
• Using the IRD Deduction to Gain Referrals from CPAs and Attorneys Who Will Thank You

Lunch 12:00 noon – 1:00pm

Session Three 1:00 pm – 2:45 pm
Naming Trusts as IRA Beneficiaries…Everything You Need to Know / Latest IRA Trust Rulings and Planning Strategies

• Separate Account Rules for Multiple IRA Beneficiaries/ Splitting IRAs
• Naming Trusts as IRA beneficiaries—When You Should and When You Shouldn’t
• Avoid Major IRA Trust Mistakes That Most Other Advisors Make Routinely
• Conduit Trusts vs. Accumulation Trusts
• How to Determine RMDs When a Trust is the IRA Beneficiary
• The Latest IRA Trust Rulings

Break 2:45 pm – 3:15 pm

Session Four 3:15 pm – 5:00 pm
How to Attract Large IRA Rollover Clients / Advising Clients on Key Rollover Decisions / Planning with Non-Traditional IRA Investments / Real Estate in Your IRA / Prohibited Transactions

• How to Attract Large IRA Rollover Clients
• Advising Clients on Key Rollover Decisions
• NUA (Net Unrealized Appreciation) Rules and Strategies for Employer Stock
• What You Need To Know About Special 10-Year Averaging
• 72(t) Rules for Early IRA and Plan Distributions
• Self-Directed IRA Investing—What You Can and Cannot Do
• 3 Most Costly Mistakes Advisors Make
• Beware of Prohibited Transactions
• Unrelated Business Taxable Income Tax Traps
• Investing in Real Estate in Your IRA—How to Make Sure You Provide the Right Advice

Your IRA Questions and Answers with Ed