IRAs and Conversions
Date: Friday, October 24, 2025
Instructor: Greg White
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
This course covers the essentials of IRA’s. We’ll go well beyond the basics to cover crucial topics: when to convert traditional IRA’s to Roth IRA’s, how to minimize tax on conversion, and when clients should recharacterize IRA contributions (and how to recharacterize). We’ll also cover the special requirement minimum distribution rules that apply to Roth IRAs.
Who Should Attend
Tax professionals who want a strategic perspective on conversion opportunities.
Topics Covered
- The basics of IRAs
- Identify clients who should convert traditional IRA’s to Roth IRA’s
- Backdor Roths
- The amazingly favorable required minimum distribution rules that apply to Roth IRAs
- Tax years when converting makes the most sense
- Determine who are the ideal beneficiaries of a particular IRA
- How to decide in the face of uncertainty over future tax rates
Learning Objectives
- Identify clients who should convert traditional IRA’s to Roth IRA’s
- Recognize the best time to convert a traditional IRA
- Identify special planning considerations for clients who are on Medicare or will be on Medicare in the following two years
- Determine who are the ideal beneficiaries of a particular IRA
- Recognize the benefits of backdoor Roth IRAs
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Some background in Federal taxes.
Advance Preparation
None
