Natalie Choate presents: Roth Immersion AND Lifetime Distribution Strategies for Your Client’s Retirement Benefits
The Roth Workshop
Roth Immersion (Click on title for the handout)
Roth IRAs, offering tax-free distributions and no required distributions during the participant’s life, may be the best tax shelter ever. To advise your clients regarding this significant planning opportunity, learn:
• Why every worker should create a Roth IRA
• How to create a Roth IRA
• How the minimum distribution rules apply to Roth accounts
• Designated Roth accounts (“Roth 401(k)s”)
• Overlooked ways to make annual Roth contributions
• How to get a free (or cheap) Roth conversion
• Beneficiary Roth conversions
• Estate planning with Roth IRAs
• Uses of recharacterization
• Fiduciary Roth tips
• Roth conversions before age 59½
Lifetime Distribution Strategies for Your Client’s Retirement Benefits (Click on title for the handout)
Help your clients make tax-smart decisions regarding their retirement plan distributions. Learn how to grab the special tax deals and avoid the penalties including:
• Three decisions at retirement (taking “LSD,” life insurance “roll out,” and defined benefit options)
• Grandfather rules: Does your client have a pre-1987 403(b) balance or a TEFRA 242(b) election?
• Ten things you must consider when a client is rolling money from one plan to another
• What to do the year the client turns 70½ -- and what to do the year before!
• The best way to take required and non-required distributions
• Reasons to take out money BEFORE you have to
• The Roth IRA conversion decision
Natalie Choate is an attorney with the Boston law firm of Nutter McClennen & Fish. Her practice is limited to consultations on estate planning for retirement benefits. Her two books, Life and Death Planning for Retirement Benefits and The QPRT Manual, are leading resources for estate planning professionals.
Miss Choate is a fellow and former Regent of the American College of Trust and Estate Counsel and former chairman of its Employee Benefits Committee. She serves as an editorial advisor for Trusts and Estates. Named “Estate Planner of the Year” by the Boston Estate Planning Council, she is listed in The Best Lawyers in America. The National Association of Estate Planners and Councils has awarded her the “Distinguished Accredited Estate Planner” designation.
Her articles on estate planning topics have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management. Miss Choate has lectured in 49 states, Canada, Puerto Rico, and the District of Columbia, and has spoken at the Heckerling, Notre Dame, and Southern Federal Tax Institutes, among others. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, Newsweek, Forbes, Financial Planning and Financial World.
A Boston native, Miss Choate is a graduate of Radcliffe College and Harvard Law School.