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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,

Tax Court Changes the
Game for IRA Rollovers
Court Rules Once-Per-Year
Rollover Rule Applies to All
of a Taxpayer’s IRAs
New MyRA Retirement
Account Introduced
• Facts of the Case
• IRS Says Only One of Three
Rollovers was Valid
• Tax Court Ruling Throws a
Double Whammy Once-Per-
Year Rollover Rule Curveball
• Once-Per-Year Rollover Rule
Essentials
• Once-Per-Year Rollover Rule
with Multiple IRAs
• No Relief When Violating the
Once-Per-Year Rollover Rule
• The Tax Court’s Final
Decision
• Spouse’s IRA Rollover Was
After 60 Days
• 20% Accuracy-Related Penalty
• Impact on Clients Who Did
Multiple Rollovers in Prior
Years
• A Final Thought
–

Top IRA Rulings of 2013
• ATRA Expands In-Plan Roth
Conversions
• Roth Conversions Can Help
IRA Trusts Avoid the New
39.6% Top Income Tax Rate
• IRA Estate Planning Post-
ATRA
• U.S.

What Are IRA
Custodians Really
Responsible For?

• No Duty to Inform of the 60-
Day Rollover Rule
• Custodian Error Can Help Get
Clients an Extension of the
60-Day Rollover Window
• Federal Income Tax
Withholding
• IRS Penalty Taxes
• Look-Through Trust Status
for Stretch IRA Purposes
• Required Minimum
Distributions at Age 70½
• Reporting Disability
Distributions
• Naming and Updating IRA
Beneficiaries
• Valuing IRA Assets at Fair
Market Value
• Calculating Net
Income or Loss on an
Excess Contribution or
Recharacterization
• Setting up Separate Accounts
for Multiple Beneficiaries
after Death
• Contribution Eligibility
–

Avoid These IRA Annuity Traps • Using the Wrong Value to Calculate Roth Conversion Income or RMDs • Don’t Fall Into the “Spring-Back”

Timing Social Security
Benefits and IRA
Distributions
• Typical Building Blocks for a
Successful Plan
• The Power in Delaying Social
Security
• Spending Down IRA Money
to Delay Social Security Can
Lower Future Tax Bills
• Understanding the Tax
Advantages of Social Security
Benefits
• Using Advanced Social
Security Tactics to Maximize
Lifetime Income
• How to Supplement Income in
the Early Years
• Planning for Single Clients
• Advisor Action Plan
–

No Pension Benefits
for Widow Married
Less than a Year
• Facts of the Case
• Court Decisions
• Some Employer Plans Have a
“One-Year-Marriage Rule”

Retirement Plan
Proposals in the
President’s Budget
• 1) Mandatory Auto-
Enrollment IRAs for Certain
Small Businesses
• 2) Mandatory 5-Year Rule for
Non-Spouse Beneficiaries
• 3) Establish a “Cap”
on Retirement Savings
Prohibiting Additional
Contributions
• 4) Create a 28% Maximum
Benefit for Retirement
Account Contributions
• 5) Eliminate RMDs for
Clients with $75,000 or Less
in Retirement Accounts
• 6) Allow Non-spouse
Beneficiaries to Make 60-Day
Rollovers of Inherited Funds
–

Plan’s Big Mistake
Leads to Big Tax
Problems for
Participant
• CCA 201313025
Released March 29,

Updating Existing
Planning Strategies
Post-ATRA
A Fresh Look at NUA,
Roth Conversions and
Transfer-Tax Planning
• An Updated Look at Net
Unrealized Appreciation
(NUA)
• A Fresh Look at Roth
Conversions
• Planning Strategies Using the
Current Estate,