1. Who Should Be Beneficiary of Your IRA (Title Slide)
2. What You Will Learn
3. What Are Tax-Deferred Plans?
4. Save For Your Retirement, But…
5. Required Beginning Date
6. Required Minimum Distribution
7. Required Minimum Distribution (Formula)
8. Required Minimum Distribution (Example)
9. Uniform Table
10. New Beneficiary Rules
11. Benefit of Young Beneficiary
12. (If You Die With) No Beneficiary
13. 5 Beneficiary Options
14. Option 1: Spouse as Beneficiary
15. Spousal Rollover Option
16. Disadvantages
17. Options 2: Children, Others as Beneficiary
18. Disadvantages
19. Option 3: Trust as Beneficiary
20. Trust Flowchart
21. Trust Requirements
22. Disadvantages
23. Option 4: Charity as Beneficiary
24. Disadvantages
25. Option 5: Some or All as Beneficiary
26. Individual Estate Tax Exemption
27. Determining Your Net Estate
28. Leaving Everything to Your Spouse (Marital Deduction)
29. Leaving Everything to Your Spouse (Taxes at Second Death)
30. Creating Separate Estates Saves Taxes
31. Benefits of Using Trusts
32. Plan That Either Spouse Could Die First
33. Other Ways to Reduce Estate Taxes
34. Roth IRA
35. Benefits
36. To Qualify
37. Can You Make Contributions?
38. Jump Start Your Children's (Grandchildren's) Retirement Fund
39. 5-Step Action Plan
40. Estate Plan Components (Conclusion)
41. Successful Estate Plan