Inherited IRA’s in Estate Planning


CLE credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

This CLE course discusses the rules, risks, and opportunities surrounding Inherited IRAs, established upon inheritance of an IRA or employee-sponsored retirement plan after the death of the original owner. It will cover tax aspects, creditor protections, and pre- and post-mortem planning techniques.

This course is co-sponsored by the Federal Bar Association.

Key topics to be discussed:

•   Establishing and maintaining inherited IRA
•   IRS Rules surrounding inherited IRAs
•   Protecting inherited IRAs from creditors

Date / Time: August 20, 2019

•   2:00 pm – 4:00 pm Eastern
•   1:00 pm – 3:00 pm Central
•   12:00 pm – 2:00 pm Mountain
•   11:00 am – 1:00 pm Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

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Select your state to see if this class is approved for CLE credit.
Tuition to this class includes an All-Access Pass subscription. The All-Access Pass Gives attendees access to all CLE Webinars, Live, Live-replay and on-demand programs featured on this site. Attendees are free to access as many programs as they choose. Access is for one year from date of registration and will auto-renew at $195 per year. All-Access Pass can be canceled at anytime and no further charges will incur.

Choose the format you want.


Original Broadcast Date: February 13, 2019

Mary Akkerman, Esq. guides clients through all aspects of fiduciary representation and estate planning, including dynasty trusts, domestic asset protection trusts, estate and trust administration, guardianships and conservatorships, business and tax planning, estate and gift tax planning, tax appeals, and related litigation. Mary is skilled at establishing public and private trust companies in South Dakota and regularly works with U.S. and international families and advisors on cross-border planning, non-resident alien trust formation, and international tax issues.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

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    Live Video Broadcasts

Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, SC, and LA —these states require in-person attendance to qualify for “Live” CLE credit.

    “Live” Re-Broadcasts

“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, SC, and LA]

Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

Section I. IRAs versus other retirement accounts

Section II. IRA Basics
a) Traditional IRAs
b) Roth IRAs
c) Rollover IRAs
d) Inherited IRAs

Section III. Crucial dates and deadlines to be aware of

Section IV. Mechanics of the inherited IRA
a) How to plan for IRA assets
b) Tax issues surrounding inherited IRAs

Section V. Pittfalls to watch out for with inherited IRAs

Section VI. IRA Trust planning
a) Revocable living trusts
b) Testamentary trusts
c) Irrevocable trusts
d) Conduit versus accumulation trusts

Section VII. Importance of beneficiary designations

Section VIII. The stretch IRA

Section IX. Estate tax issues

Section X. Income tax issues

Section XI. Creditor protection strategies
a) Case law discussion
b) State law considerations

Section XII. Pre-Mortem planning checklist

Section XIII. Post-Mortem checklist