Estate Planning
Roth IRAs: Time For A New Look — 1.75 Kentucky General Credits

In this January 4, 2012 1.75-hour presentation, Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, describes the benefits of a Roth IRA, the requirements for making a Roth Conversion and for receiving distributions from Roth IRAs income tax-free. He also discusses who may and may not benefit from a Roth Conversion and the factors and risks that must be considered when deciding to make a Roth Conversion.

Major topics include:

Introduction

• what is a Roth IRA?

• regular contributions

Roth Conversions

• in general

• eligibility

• tax consequences

Taxation Of Distributions

• qualified distributions

• ordering rules

Recharacterizations And Reconversions

• how to make both

Roth Accounts

• in general

• taxation of distributions

Considerations In Making A Roth Conversion

• who will benefit; who will not benefit?

• charitable giving considerations

• key factors to consider

• risks in making a conversion

The Required Minimum Distribution Rules

FORMS: For fully-editable downloadable forms in many practice areas, please go to www.NLFforms.com.