IRAs, 401(K), 403(b), 412, 419 Tax Law Analysis

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An update from time to time on various tax issues pertaining to certain types of retirement plans - by Ed Zollars and others - edited by Steve Leimberg and designed for tax professionals.

steve@leimbergservices.com

  • Aug 13, 2020 LATEST EPISODE
  • infrequent NEW EPISODES
  • 76 EPISODES


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Latest episodes from IRAs, 401(K), 403(b), 412, 419 Tax Law Analysis

Keebler on 2020 Year-End Tax Planning

Play Episode Listen Later Aug 13, 2020


In this 13-minute podcast, Bob Keebler discusses tax planning moves to consider at the end of 2020, bearing in mind the possibility of tax law changes in 2021. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on Roth Conversions in a Volatile Market

Play Episode Listen Later Apr 24, 2020


In this 15-minute podcast, Bob Keebler discusses the advantages and drawbacks of converting an IRA to a Roth IRA in today's environment. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler and Ed Slott on RMDs Under the CARES Act

Play Episode Listen Later Apr 14, 2020


In this 18-minute podcast, Bob Keebler and Ed Slott discuss the changes made by the CARES Act to the rules on required minimum distributions from retirement plans and IRAs. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on The Mathematics of Estate Planning for IRAs After the SECURE Act

Play Episode Listen Later Jan 31, 2020


In this 14-minute podcast, Bob Keebler discusses strategies for planning IRA and qualified plan distributions under the new law, including Roth IRA conversions, charitable remainder trusts as beneficiaries, and the use of life insurance. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler on Planning for Eligible Designated Beneficiaries Under the SECURE Act

Play Episode Listen Later Jan 24, 2020


In this six-minute podcast, Bob Keebler explains the new rules that apply to distributions to eligible designated beneficiaries under the SECURE Act. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on IRAs Payable to Trusts After the SECURE Act

Play Episode Listen Later Jan 17, 2020


In this 13-minute podcast, Bob Keebler outlines the changes made by the SECURE Act and how they affect planning for trusts as beneficiaries of IRA accounts. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

IRA Planning Under the SECURE Act

Play Episode Listen Later Dec 23, 2019


In this 18-minute podcast, Bob Keebler explains the SECURE Act's effect on IRA distributions and discusses possible planning options. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler on the SECURE Act

Play Episode Listen Later May 23, 2019


In this ten-minute podcast, Bob Keebler explains the new IRA distribution rules in the SECURE Act, H.R. 1994 which was passed by the House of Representatives on May 23, 2019. He suggests planning solutions to be considered if the bill is enacted. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler on Roth IRA Basics

Play Episode Listen Later Sep 3, 2018


In this 19-minute podcast, Bob Keebler covers the basics of Roth IRAs, including general concepts; taxation of conversions and distributions; mathematics of conversions; and estate tax considerations. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act

Play Episode Listen Later Aug 24, 2018


In this 20-minute podcast, Bob Keebler discusses strategies for Roth IRA conversions after tax reform. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on Income Tax Planning for IRAs and Qualified Plans

Play Episode Listen Later Mar 30, 2018


In this 25-minute podcast, Bob Keebler discusses planning to maximize the income tax benefits of retirement plans and IRAs under the Tax Cuts and Jobs Act. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Play Episode Listen Later Mar 30, 2018


In this 24-minute podcast, Bob Keebler explains strategies for drawing down investments for retirement after the Tax Cuts and Jobs Act. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler on Five of the Best Estate Planning Ideas of 2018

Play Episode Listen Later Mar 22, 2018


In this 20-minute podcast, Bob Keebler summarizes five estate planning ideas that should be considered in 2018, including planning to maximize the section 199A qualified business income deduction, maximizing use of the increased estate tax exemption, and asset protection planning under the new tax law. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler on Asset Protection Planning for IRA Accounts

Play Episode Listen Later May 13, 2016


In this podcast, Bob Keebler discusses strategies for assuring that IRA assets are preserved for the client's intended beneficiaries. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Market Volatility Opens Planning Opportunities

Play Episode Listen Later Feb 29, 2016


In this podcast, Bob Keebler explains how planners can take advantage of recent volatility in the stock market. Volatility and declines in equity values have created opportunities in estate planning, estate administration and income tax planning. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Asset Protection and Income Tax Planning for IRAs after Clark

Play Episode Listen Later Jul 31, 2014


Bob Keebler interviews Edwin Morrow of Key Bank and Ohio attorney Bo Loeffler in an in-depth discussion of the implications of the U.S. Supreme Court decision in Clark v. Rameker for asset protection planning and income tax planning for IRAs. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Shenkman: Planning

Play Episode Listen Later Oct 12, 2012


Bob Keebler and Marty Shenkman discuss planning between now and December 31st. The time is crucial and the opportunity is not to be missed. Marty has created a postcard to inform clients of 2012 planning opportunities. A company called "Printing for Less" - which does Marty's newsletter - will customize and mail it for any practitioner at a 20% discount off printing costs + postage. (Marty gets no payment from this). You can use his postcard primarily with no royalties (but a nice note and perhaps a gift to charity in Marty's name is in order). To learn more, just go to http://www.printingforless.com/shenkman and you can quickly handle the entire process. LISI has posted Marty's sample postcard and a flyer that explains it. You can find it by loging into LISI and looking under ActualText. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Covered Opinion Rules

Play Episode Listen Later Sep 18, 2012


Bob interviews attorney Michael Goller who discusses the new Covered Opinion Proposed Regulations. This is a very important development focusing on Section 10.37 - dealing with tax opinions and how attorneys must comply. Also stressed in this interview is section 10.35, which requires competence and 10.36 dealing with management oversight proceedures and standards. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Prohibited Transactions

Play Episode Listen Later Apr 9, 2012


Bob Keebler Discusses one of the most dangerous of all retirement and IRA planning topics, prohibited transactions. Don't miss this most important PodCast! This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Blattmachr - Planning in 2012

Play Episode Listen Later Jan 30, 2012


Stars Bob Keebler and Jonathan Blattmachr discuss multiple planning tactics and considerations for this most important and pivotal year. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Jones - Roth Recharacterizations with Required Minimum Distribuions

Play Episode Listen Later Dec 19, 2011


Bob Keebler teams up with Mike Jones to give LISI members the scoop on Roth Recharacterizations with Required Distributions. LISI wants to let you know about Bob's upcoming Two Day IRA Seminar for Lawyers, CPAs and Financial Advisors - ?What the Lawyer, CPA and Financial Advisor Need to Know About Sophisticated Planning and Drafting for IRA & Qualified Plan Distributions Including How to Plan with a $5,000,000 Exemption? The seminar provides extensive coverage regarding planning with retirement accounts including: Estate planning for IRAs with a $5,000,000 exemption, the Pension Protection Act, the IRA Regulations, pre-retirement issues, required beginning date issues, the inherited IRA, the minimum distribution rules, spousal rollovers, QTIPing an IRA, charitable bequest planning, beneficiary designation planning, retirement plans payable to trusts, Roth IRA issues, distribution of employer securities, insurance strategies and new, innovative planning strategies. Please contact Emily Rosenberg at 920.593.1705 or emily.rosenberg@keeblerandassociates for more information. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Roth IRA Conversions Revisited

Play Episode Listen Later Dec 16, 2011


Bob Keebler, with years of experience in Roth Conversions, provides LISI members with his views of where things stand today and the opportunities and pitfalls. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Roth IRA Conversions During a Time of Volatile Markets

Play Episode Listen Later Oct 24, 2011


Bob Keebler discusses the issues and advantages of doing a Roth conversion in a volitle stock market. With him are LISI's Employee Benefits and Retirement Planning Technical Editior, CPA IRA expert Barry Picker and LISI Commentator Team member, CPA Mike Jones. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler and the Section 1022/AMT Election 'Curveball'

Play Episode Listen Later Aug 29, 2011


In this important PodCast, Bob Keebler reviews what he is calling the Section 1022 Election/AMT 'Curveball.' According to Bob, it appears that there is a strong possibility that taxpayers electing carryover basis will have different basis for AMT and regular tax purposes. This, according to Bob, appears to have been missed by the tax writing committees and the IRS. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Tax Planning Opportunities in Volatile Economic Environments

Play Episode Listen Later Aug 21, 2011


In this PodCast, Bob Keebler reviews a variety of strategies that can immediately help clients with their stock and bond investments. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler discusses Revenue Procedure 2011-41

Play Episode Listen Later Aug 10, 2011


Bob Keebler discusses Revenue Procedure 2011-41, which was issued by the IRS on August 5th. Bob covers the safe harbor rules applicable when executors elect out of paying estate tax, as well as the rules on how-to allocate basis This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Bob Keebler focuses on Notice 2011-66

Play Episode Listen Later Aug 10, 2011


In this PodCast, Bob Keebler focuses on Notice 2011-66, the 1022 election not to pay estate tax, along with impact of Form 8939 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Budget Control Act of 2011 Part 2 of 2

Play Episode Listen Later Aug 10, 2011


In this PodCast, Bob Keebler focuses on the tax issues raised by the Budget Control Act of 2011, along with what Congress might do in in the future. Bob also reviews the things advisors should be doing to help their clients. This is Part 2 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Budget Control Act of 2011. This is Part 1 of 2

Play Episode Listen Later Aug 10, 2011


In this PodCast, Bob Keebler reviewd the current fiscal situation and important dates contained in the Budget Control Act of 2011. This is Part 1 of 2 This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Barry Picker - Paschall

Play Episode Listen Later Jul 13, 2011


Barry Picker discusses the importance of the recent Paschall case. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - PLR 20113048

Play Episode Listen Later Jun 30, 2011


Bob Keebler discusses the implications of this recent PLR dealing with the Service denying a 60 day rollover treatment subsequent to a person's death. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Roth IRAs

Play Episode Listen Later Jun 25, 2011


Bob Keebler discusses Roth IRA conversions. A quick briefing on ROTH IRAs - the benefits and downsides - and why and when a ROTH IRA should be set up. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Early Distributions

Play Episode Listen Later Jun 25, 2011


Bob Keebler discusses early distributions from IRAs and Qualified Plans. He talks about both federal and state "penalties" (i.e. the additional tax). Bob distinguishes between public employees, corporations, and money in an IRA. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Briefing Roth IRA Recharacterizations

Play Episode Listen Later Jun 25, 2011


Bob Keebler discusses Roth IRA recharacterizations and conversions. How and when to undo a Roth conversion. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Tax Sensitive Withdrawals - Part 1

Play Episode Listen Later Jun 25, 2011


Bob Keelber discusses strategies for tax sensitive withdrawals. How does a person draw upon assets to maximize retirement planning. Bob discusses the when and how and most tax efficient way to do it. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Tax Sensitive Withrawal Strategies - Part II

Play Episode Listen Later Jun 25, 2011


Bob Keebler discusses Tax Sensitive Withdrawal Strategies over 4 Stages of a person's life cycle. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - IRA Asset Protection Update

Play Episode Listen Later May 30, 2011


Bob Keebler discusses the important topic of IRA Asset Protection and recent cases and rulings in the area. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Willis v. Menotte

Play Episode Listen Later May 30, 2011


Bob Keebler and Barry Picker discuss the important bankruptcy case of Willis v. Menotte. Note the impact of prohibited transactions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Picker - Transferring IRAs to a Grantor Trust

Play Episode Listen Later May 3, 2011


Bob Keebler and Barry Picker, LISI's Employee Benefits and Retirement Planning Newsletter's Technical Editor, discuss the issues with respect to transferring IRAs to a grantor trust. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Picker - IRAs, Bankruptcy, and Prohibited Transactions

Play Episode Listen Later May 3, 2011


Bob Keebler and LISI's Employee Benefits and Retirement Planning Technical Editor, Barry Picker discuss the interplay between IRAs, bankruptcy, and prohibited transactions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Sophisticated Roth IRA Annuity Conversions

Play Episode Listen Later Apr 27, 2011


Bob Keebler is joined by Bruce Tannahill in this discussion of sophisticated Roth IRA Annuity Conversions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Developing IRA Annnuity Strategies

Play Episode Listen Later Apr 27, 2011


Bob Keebler is joined by guest commentator Michael Kitces in this discussion of creative IRA Annuity Strategies. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Cleaning Up IRA Distribution Issues

Play Episode Listen Later Apr 4, 2011


Bob Keebler discusses how practitioners should approach thorny IRA distribution issues during tax season. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Integrating Portability with Large IRAs

Play Episode Listen Later Apr 4, 2011


Bob Keebler discusses how the $5,000,000 exemption can be best used between spouses through the new portability rules in 2011 and 2012. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - IRA Issues That May Arise During Tax Season

Play Episode Listen Later Apr 4, 2011


Bob Keebler discusses crucial and time-senstive issues such as excess accumulations, excess contributions, late recharacterizations, and missed 60 day roll-overs. Even if you are in the middle of tax season, you need to stop and listen to this short and timely commentary crammmed with tax traps and their solutions. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Retirement Distribution Strategies

Play Episode Listen Later Apr 3, 2011


Bob Keebler tells how your clients can make their retirement funds last a lifetime. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Roth Recharacterizations in 2011

Play Episode Listen Later Apr 3, 2011


Timing is everything. Bob Keebler talks about the rules allowing Recharacterization and how much time you have to do it. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keeber - PLR 201104061on Wrap Fees

Play Episode Listen Later Mar 5, 2011


Bob Keebler discusses a new PLR on Wrap Fees. This ruling provides guidance on IRA and Roth IRA wrap fees and concludes these fees can paid from outside the account! This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - Transfering IRAs to Charity and Roth IRA Planning Under 2010 Tax Relief Act

Play Episode Listen Later Dec 29, 2010


Bob Keebler discusses transfering IRAs to qualified charities as well as the rebirth of Roth IRA planning under the 2010 Tax Relief Act This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keeber and Picker - New IRS Notice on Roth 401(k) Conversions

Play Episode Listen Later Dec 3, 2010


The dynamic duo of Bob Keebler and Barry Picker team up again - this time to go over 401(k)to Roth 410(k) Conversions and the latest IRS Notice. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler - 401(k) to Roth IRA Conversions

Play Episode Listen Later Oct 21, 2010


Bob Keebler discusses what you need to know when considering a conversion to a ROTH IRA. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

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