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IRAs, Conduit Trusts, and Accumulation Trusts

Edwin P. Morrow III, J.D., LL.M.

IRAs, Conduit Trusts, and Accumulation Trusts first introduces the trusteed IRA. Second, the text compares and discusses the advantages and disadvantages of a trusteed IRA versus naming a conduit trust as an IRA's beneficiary. The third section compares and contrasts these two methods for protecting IRA assets with naming an accumulation trust as beneficiary.

This course compares and contrasts the three main options for postmortem control available when protection of the IRA and retirement assets is paramount:

  1. Naming a conduit trust as beneficiary
  2. Naming an accumulation trust as beneficiary
  3. Drafting a trusteed IRA beneficiary designation that has many intrinsic traditional trust features

Course Details
Price:  $30.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-5156
Course was last updated on:  05/07/08
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Library:
Wealth Management

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE
CFP® (Accepted by the CFP Board) 1 CPE
CTEC Federal 2 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Randall P. submitted on 11/22/2009
Covering ideas that I never really considered for high dollar amount retirment accounts.
Reviewer: Frank P. submitted on 12/13/2008
Good comparison of types of plans
Reviewer: Roger R. submitted on 11/18/2008
Convenience
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