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Untying the Knot – How to Get It Right When Handling an IRA in a Divorce

• Divorce Decree is a Must ρ No QDRO Needed
• Preparing for a Transfer Due to Divorce
• How to Transfer IRA Funds in a Divorce
• What NOT to Do: The Kirkpatrick Case
• After the Transfer Due to Divorce

Pages 1-3

Insert: Splitting Retirement Accounts in Divorce Using the Disclaimer as an Estate Planning Tool 

• The Basics 
• Example 1: Complete Disclaimer 
• Example 2: Pecuniary Disclaimer 
• Example 3: Fractional Disclaimer
• Last Thoughts

Pages 4-5

10 Ways the Tax Cuts and Jobs Act of 2017 A ects IRA Planning

1. Roth IRA Recharacterizations
2. Back Door Roth IRA Conversions
3. Kiddie Tax
4. Disaster Area Losses
5. Charity Deductions
6. Medical Expense Deductions
7. Estate and Gift Taxes
8. Investment Expenses
9. Alimony
10. Lower Tax Rates

Chart | 2018 Retirement Plan Contribution Limits

Guest IRA Expert Martin E.

Basis in an IRA
• Basis in an IRA
• What is Basis in an IRA?
• Distributions of Basis
• Tracking Basis in IRAs and
Roth IRAs
• Establishing Basis After the
Fact
• An Easier Way to Reconstruct
Basis
• Basis in Employer Plans
–

Roth 401(k), 403(b), 457(b),

TSP Distribution Rules

• Qualified Distributions
• Non-Qualified Distributions
• The 5-Year Rule and Multiple Plans • The 5-Year Rule and Rollover to a

Roth IRA
• The 5-Year Rule and In-Plan Roth

Rollovers
• Rollovers and Transfers
• The Rules for Moving Employer

Roth Funds (Chart)

-Page 1-3

Court OKs $6 Million Roth IRA Scheme,

10 Things Every Advisor Must Know When a Spouse Inherits an IRA 1. How to Ensure All Options for a Spouse Beneficiary 2.

Community Property and Retirement Plans My IRA is Not Always Your IRA • Retirement Plans and Other “Stuff” • Community Property States • Determining Whether Community Property Rules Apply • How Community Property Works • When Do the Rules Collide?

SEP and SIMPLE IRAs… IRAs? Employer Plans? Or Both? Do Roth IRA Conversions For High- Income Clients Make Sense? • Contribution Limits • Contributions after Age 70½ Allowed • IRA Contribution Deadline • SEP IRA Contribution Deadline • SIMPLE IRA Contribution Deadline • RMDs at Age 70½ Even if Still Working • Aggregating RMDs • Bankruptcy Protection • Creditor Protection in Non- Bankruptcy Situations • Taxation of Distributions • SEP and SIMPLE IRA Documents • Form 5498 Reporting –

Court Allows IRA
Owner to Claim
Unreported Basis
Custodian’s Mistake
Results in Two Extra
72(t) Payments
Guest IRA Expert
Marty James,

Top IRA Rulings of 2014
• The Bobrow Decision and
the “New” Once-Per-Year
Rollover Rule
• Post-Bobrow Takeaways for
Advisors
• IRS Answers Some Questions
in Post-Bobrow Guidance,

IRA Owner’s Attempt to
Circumvent Custodian’s
Direct Real Estate
Investment Prohibition
Backfires
Court Rules IRA Funds
Protected in Bankruptcy
After Distribution
Guest IRA Expert
Natalie Choate,