Allied Professionals Planning Conference

Estate Planning with Retirement Assets

Retirement accounts are often a client’s largest and most complex assets when it comes to their financial plan. Professor Christopher Hoyt guides advisors through the inherited IRA rules under SECURE, SECURE 2.0, and the 2024 final regulations, including the ten-year rule, its exceptions, and planning options for surviving spouses. He then tackles second marriages and blended families: conduit trusts, spousal rights in 401(k)s versus IRAs, ex-spouses still named as beneficiaries, and post-death waiver strategies. The program closes with an overview of the new Trump Accounts and how they compare to 529 plans and UTMA accounts. 

Featuring Christopher W. Hoyt

Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation, charitable organizations and retirement plans.

He received an undergraduate degree in economics from Northwestern University, and he received dual law and accounting degrees from the University of Wisconsin. 

Professor Hoyt has served as the Vice-Chair of the RPTE Charitable Group of the American Bar Association, and he serves on the editorial board of Trusts and Estates magazine. He is an Academic Fellow at the American College of Trust and Estate Counsel (“ACTEC”).  He was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.  For the year 2024, Professor Christopher Hoyt was recognized by The Best Lawyers in America® as the Kansas City 2024 “Lawyer of the Year” award recipient in two different fields of law: Tax Law and Trusts and Estates Law. 

Event details

Schedule

• Registration 7:45 – 8:30 a.m.
• Presentation 8:30 – 11:45 a.m.

Presented by Allied professionals organizations

• Community Foundation of Greater Memphis 
• Estate Planning Council of Memphis 
• Financial Planning Association of Greater Memphis
• Planned Giving Council of the Mid-South

Cost

• Free for members of any of the Allied Professionals presenting organizations listed above
• $150 through December 4 (non-members)
• $200 after December 4 (non-members)

If you register and cannot attend, registration fee refunds will be provided if you notify the Community Foundation by Thursday, December 3. In lieu of a refund, we will be happy to provide copies of the course materials. For more information regarding administrative policies, such as a complaint or refund, email Philanthropic Advisor Jim Marconi or call him at (901) 722-0037. 

Delivery method

Group-live seminar

Corporate sponsors

Coming soon

Seminar agenda & learning objectives

Participants will be able to identify the legal requirements for liquidating an inherited employer retirement account or an IRA, and the different rules that apply depending on the age of death and whether the account was a traditional taxable account or a tax-free Roth account. 
 
Participants will be able to identify optimal planning strategies for liquidating large multi-million-dollar accounts, and options when there is a surviving spouse. 
 
Participants will be able to identify the most common obstacles that can arise in second marriages, especially when children from a prior marriage are named as the beneficiaries of a retirement account, and the different rules that apply to IRAs compared to 401(k) plans. 
 
Participants will be able to explain to clients how to establish and maintain Trump Accounts for minor children, and the restrictions on contributions, investments and distributions.  Participants will learn sources of “free money” to these accounts, and planning strategies, such as a Roth IRA conversion in the year that a child attains age 18. 

NASBA sponsor statement

The Community Foundation of Greater Memphis is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.