Estate Planning for IRAs and Qualified Plan Balances


Explains how to identify mandatory distribution rules for deductible IRAs and qualified plans. Describes the beneficiary options available and ways to distribute benefits for qualified plans and IRAs. Outlines the requirements for qualifying for the marital deduction, and how to fund a credit shelter trust with proceeds from a qualified plan or IRA. Describes how pecuniary bequests to charities should be funded, and the use of charitable remainder trusts as the designated beneficiary of a qualified plan or IRA.

Updated: February 2017
Re-versioned: June 2016

Learning Obj​​​​ectives

After completing this course, students will be able to:
  • Analyze the tax consequences and distribution options when retirement plan benefits are payable to a trust
  • Explain how retirement benefits are coordinated with the estate plan
  • Examine the issues concerning making retirement plan benefits payable to a credit shelter or marital trust
  • Describe charitable gift opportunities for retirement plan balances

​Audience​​​

Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

 

Course Credits


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​Questions? Please contact training@aba.com for more information.
 

 Benefits of Self-Paced Training

 
  • Ultimate flexibility
  • Quizzes to support learning
  • Mobile format available
 

 Registration & Pricing

 

Individual Purchase:
ABA Member • $175
Non-Member • $225

Purchase for a Team:
To license this course to your bank for multiple learners, please contact ABA Training.​

 

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