Who Should Be Beneficiary of Your IRA

1) Who Should Be Beneficiary of Your IRA (Title Slide)2) What You Will Learn3) What Are Tax-Deferred Plans?4) Save For Your Retirement, But...5) Required Beginning Date6) Required Minimum Distribution7) Required Minimum Distribution (Formula)8) Required Minimum Distribution (Example)9) Uniform Table10) Does My Beneficiary Affect Distributions11) Benefit of Young Beneficiary12) (If You Die With) No Beneficiary13) 5 Beneficiary Options14) Option 1: Spouse as Beneficiary15) Spousal Rollover Option16) Disadvantages17) Options 2: Children, Others as Beneficiary18) Disadvantages19) Option 3: Trust as Beneficiary20) Trust Flowchart21) Trust Requirements22) Disadvantages23) Option 4: Charity as Beneficiary24) Disadvantages25) Option 5: Some or All as Beneficiary26) Individual Estate Tax Exemption27) Determining Your Net Estate28) Leaving Everything to Your Spouse (Marital Deduction)29) Leaving Everything to Your Spouse (Taxes at Second Death)30) Problems with Leaving Everything to Your Spouse31) Creating Separate Estates Saves Taxes32) Benefits of Using Trusts33) Plan That Either Spouse Could Die First34) Other Ways to Reduce Estate Taxes35) Benefits36) Roth IRA37) Can You Make Contributions?38) Jump Start Your Children's (Grandchildren's) Retirement Fund39) 5-Step Action Plan40) Estate Plan Components (Conclusion)41) Successful Estate Plan