Tax Efficient Portfolio Spenddown Techniques
Author: Daniel Johnson
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course explores advanced strategies for tax-efficient portfolio spenddown, focusing on minimizing tax liability and maximizing wealth preservation. Attendees will learn techniques to optimize withdrawals, manage RMDs, and integrate tax planning with long-term financial and estate goals.
Publication Date: October 2025
Topics Covered
- The Portfolio Distribution Problem
- Understanding Your True Tax Rate
- Building a Better Portfolio Distribution Framework
- Modifying the Framework to Different Client Needs
Learning Objectives
- Explain how to analyze the tax implications of different income sources during portfolio spenddown
- Determine the tax-efficient sequence for asset withdrawals
- Explain how to apply strategies to reduce taxes, including Roth conversions and tax-loss harvesting
- Explain ow to develop methods to manage Required Minimum Distributions effectively
- State how to implement spenddown techniques that align with estate and legacy planning objectives
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
