Course Objective

The Creation Of ROTH IRAs

Eligibility, Contribution Limits And Holding Periods

Distributions

Taxation of Distributions

Minimum Distributions

Qualified Special Distributions

Distribution Order Rules For Tax Purposes

Basic ROTH IRA Concepts

Is The ROTH IRA A Viable Choice

The Ideal ROTH IRA Candidate

ROTH IRA Conversions

Conversion Issues: Traditional IRAs To ROTH IRAs

Conversion Tax Implications

Determining the Optimum Roth Conversion

Circumstances Suggesting Full Conversion

Circumstances That Suggest Staying in a Traditional IRA

Circumstances Suggesting Partial Conversions

Recharacterizations

ROTH IRAs And Estate Planning

Example: Roth IRA With Granddaughter As Beneficiary

Example: Establish An Irrevocable Roth IRA Trust

Example: Extend the Distribution Period Via Conversion And Elect A New Beneficiary

ROTH IRA CASE STUDIES

Case Study #1: Qualified Distributions

Case Study #2: Roth IRA Conversion

Case Study #3: Roth IRA Conversion

Key Selling Points For ROTH IRAs

Traditional And ROTH IRA Comparison Chart

ROTH IRAs Glossary

Roth IRA Quiz