Page 11 - IPI Educational Programs and Resources [2.16.20 Version]

Estate planning
Programs
Educational presentations for nancial professionals
Estate planning for mass-affluent clients*
Clients with less than $1 million in investable assets need an estate plan. Address ownership, titling, bene ciary designations, and key documents to ensure an orderly asset disbursement.
You’ll learn how to:
• Help clients understand the difference between estate planning vs. estate taxes
• Be pro cient in key estate planning steps
• Get clients to act on your guidance
* Approved for one hour of insurance, CPE, and CFP® continuing education credit in all states except New York, Virginia, and Washington.
Key elements of special needs trusts
Leaving assets to a loved one with a disability requires planning. It could jeopardize the bene ciary’s Supplemental Security Income and Medicaid bene ts.
Resources
You’ll learn how to:
• Use a special needs trust
• Explain the taxation of special needs trusts
• Utilize an annuity with this trust
Five stretch IRA alternatives for tax-ef cient legacy planning
The elimination of the stretch IRA took away a signi cant tax bene t for IRA inheritors. There are alternative strategies for tax-ef cient legacy planning.
You’ll learn how to:
• Use ve alternatives
1. Charitable remainder trust as the IRA bene ciary 2. Annuitization and “control from the grave”
3. Roth IRA conversion
4. Wealth replacement strategy
5. Split bene ciaries
Financial professional articles
• The 50/50 bene ciary tax trap
• The tax ef ciencies—and inef ciencies—of irrevocable trusts
• Tax-ef cient legacy planning
• A 1035 ILIT opportunity
• Special needs trust and annuities
• Five tax-ef cient alternatives to the stretch IRA
Financial professional videos
• Introduction to trusts
Client articles
• Key estate planning steps for everyone
• What you need to know about inheriting an IRA
Client worksheets
• Bene ciary worksheet
• Information about bene ciaries worksheet
Curriculum Guide 11