IRAs and Conversions
Date: Monday, October 26, 2026
Instructor: Greg White
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This intermediate‑level course provides tax professionals with a strategic and practical guide to navigating traditional and Roth IRA planning opportunities. Participants will learn how to evaluate when conversions make financial sense, identify ideal candidates, minimize tax liabilities associated with conversions, and apply key planning strategies for clients approaching or currently enrolled in Medicare.
The program goes beyond the basics to address advanced considerations such as backdoor Roth IRA strategies, required minimum distribution (RMD) rules unique to Roth IRAs, beneficiary planning, the impact of fluctuating tax rates, and recharacterization procedures. Through real‑world examples and scenario‑based analysis, attendees will gain the insight needed to advise clients confidently and optimize long‑term retirement and tax outcomes.
Who Should Attend
This course is designed for tax professionals seeking a strategic and practical understanding of IRA planning and conversions.
Topics Covered
- Traditional vs. Roth IRA fundamentals and tax treatment
- Identifying clients who benefit most from Roth conversions
- Backdoor Roth IRA strategies and compliance considerations
- Required minimum distribution (RMD) rules unique to Roth IRAs
- Tax‑efficient timing considerations for conversions
- Beneficiary planning and its long‑term tax impact
- Planning in uncertain tax‑rate environments
- Medicare premium surcharges and two‑year income lookback rules
- Recharacterization rules and procedures
Learning Objectives
- Identify clients who are strong candidates for converting traditional IRAs to Roth IRAs
- Determine the optimal timing for a Roth conversion based on tax brackets, income fluctuations, and long‑term planning goals
- Recognize key Medicare considerations for clients converting IRAs within a two‑year lookback period
- Evaluate ideal IRA beneficiaries and understand how beneficiary choice impacts long‑term tax outcomes
- Explain the advantages and limitations of backdoor Roth IRA strategies
- Apply strategies to minimize the tax cost of conversions, including multi‑year planning and income‑smoothing techniques
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Some background in Federal taxes.
Advance Preparation
None
