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,
