Faculty: Seymour Goldberg, JD, CPA, MBA
Many taxpayer have accumulated a considerable amount of wealth in their retirement account arrangements, making estate and income tax planning, as well as asset protection planning with retirement type assets, especially important.
Mr. Goldberg will cover key recent developments issued by the IRS – including IRS Notice 2022-53 – as well as many of the practical issues that you need to be aware of, including unintended beneficiaries of retirement accounts.
He will also discuss what happens when attorneys and other self-employed individuals with Keogh plans die without nominating a successor and the difficulties that can be encountered when attempting to distribute plan assets without one.
Mistakes are often made and can be extremely costly, as well as create numerous headaches.
Topics to be discussed include:
- Common errors in retirement distribution planning
- Why many beneficiary forms are defective
- Unintended beneficiaries of retirement accounts
- Important IRA beneficiary state court cases
- Advantages/Disadvantages of trusts as IRA beneficiary
- IRA beneficiaries and unpaid estate tax liabilities
- Creditor rights and inherited IRAs under state law
- IRA custodial agreements and default beneficiaries
- Waiver of penalty rules under SECURE
- Special separate account rules when there are multiple beneficiaries of a deceased IRA owner’s account
The course material will include the updated electronic manual written by Mr. Goldberg, Many Practical Issues That You MUST be Aware of When Dealing with Retirement Assets – a $75 VALUE!
SEYMOUR GOLDBERG, CPA, MBA, JD, is a senior partner in the law firm of Goldberg & Goldberg, P.C., Melville, New York. Professor Emeritus of Law and Taxation at Long Island University. Former Director of the Tax Institute of the C.W. Post Campus of Long Island University. Recipient of the American Jurisprudence Award in Federal Estate and Gift Taxation from St. John’s University School of Law.
CLE instructor for many professional organizations including the NYSBA, ABA , NJICLE, City Bar Center for CLE, local bar associations and law schools. Mr. Goldberg is admitted to practice law in New York State.
Mr. Goldberg handles probate matters, tax disputes with the IRS and the IRS appeals office, IRA penalty waivers and New York State Department of Taxation tax disputes. Represents clients in
IRS ruling requests (over 75). Wrote an amicus brief in the 2014 inherited IRA Supreme Court Case, Clark v. Rameker.
His ABA manuals can be found in well over 100 law school libraries throughout the United States. He is a member of the Relations with the IRS Committee of the New York State Society of Certified Public Accountants. He was formerly associated with the Internal Revenue Service.
He is the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education. He has conducted well over 300 CPE programs in the field of taxation including over 100 CPE programs involving IRAs and IRA Compliance issues.
Mr. Goldberg has been quoted in the New York Times, Forbes, Fortune, Money Magazine, U.S. News & World Report, Business Week and the Wall Street Journal. He has also been interviewed on CNN, CNBC and WCBS.
Non-attorney (No CLE): $125
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