Audio CDs and Course Book
In this January 4, 2012 1.75-hour presentation, Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of McKenna Long & Aldridge LLP, describes the benefits of a Roth IRA, the requirements for making a Roth Conversion and for receiving distributions from Roth IRAs income tax-free. He also discusses who may and may not benefit from a Roth Conversion and the factors and risks that must be considered when deciding to make a Roth Conversion.
Major topics include:
üIntroduction
• what is a Roth IRA?
• regular contributions
üRoth Conversions
• in general
• eligibility
• tax consequences
üTaxation Of Distributions
• qualified distributions
• ordering rules
üRecharacterizations And Reconversions
• how to make both
üRoth Accounts
• taxation of distributions
üConsiderations In Making A Roth Conversion
• who will benefit; who will not benefit?
• charitable giving considerations
• key factors to consider
• risks in making a conversion
üThe Required Minimum Distribution Rules
BOOKS FOR LAWYERS: Over 40 useful books on important legal issues facing attorneys are now available for immediate download at www.NLFforms.com. (Reading books without also listening to or viewing a recorded seminar earns NO CLE credits.)