Tax Preparation for a Graying Population in a Pension-less World

This program was recorded live on Tuesday, July 10, 2018

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0124
IRS/RPO Approved Program
#7ZBUJ-T-00065-18-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00065-18-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A moderated panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, looks at how taxes affect saving for retirement and, later, drawing down those savings. The program will focus on the various vehicles for retirement savings, including IRAs, employer-sponsored savings plans, and other, traditional savings vehicles. Panelists then will turn to what happens after retirement and how to protect assets in the most tax-wise fashion.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of tax-favored savings and retirement plans, when individuals may draw from those plans and how the withdrawals are taxed, and issues that may arise in protecting retirement assets.

Program Learning Objectives

1) Identify the amount of the annual gift tax exclusion for 2018.

2) Identify the SIMPLE IRA contribution limit for taxpayers under the age of 50 years.

3) Identify the Traditional and Roth IRA contributions limit for taxpayers under the age of 35 years.

4) Identify the 2018 SEP maximum contribution limits.

Program Outline

  • Tax-Favored Saving for the Future
    • Traditional IRA
    • Roth IRA
    • Insurance and annuities
    • Employer-sponsored savings plans
    • Stock plans and options
    • Home ownership

  • Changes to Tax-Favored Plans
    • Rollovers
    • Conversions
    • Early withdrawals
    • Loss of employment
    • Plan terminations

  • Living the Golden Years
    • Drawing down retirement savings
      • Employer plan distributions
      • IRA withdrawals
      • Annuity payments
      • Social security payments
      • Other sources
    • Life and Health Insurance
      • Long-term care insurance
      • Life insurance proceeds before and after death
      • Medicare and supplemental plan premiums and payments
    • Asset Protection
      • Using trusts
      • Business assets and succession planning
      • Residence trust
      • Reverse mortgage
    • Estate and Gift Tax Update



Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 25 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. He is currently a speaker at the NTPI events, CSEA Super Seminar as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelist

Donald Kieffer
Tax Law Specialist, Office of Employee Plans (EP)

Donald Kieffer is a tax law specialist in the IRS Employee Plans Technical Guidance function. A 1991 graduate of the Seton Hall University School of Law, he is admitted to the State bars of New Jersey and Pennsylvania. He is a member of the Taxation Section of the American Bar Association.

Industry Panelists

Lonnie Gary, EA, USTCP
Partner, Young, Craig & Co., LLP

Lonnie Gary is an Enrolled Agent from Mountain View, California and specializes in federal and state tax agency representation. Lonnie has been preparing tax returns professionally for thirty years and passed the Special Enrollment Exam in 1992. He is also admitted to practice before the United States Tax Court as a non-attorney.

Lonnie served on the Internal Revenue Service Advisory Council (IRSAC) where he was Chair of the Office of Professional Responsibility (OPR) Sub-group. Lonnie has presented tax seminars to various business groups, college classes, IRS Forums and EA chapters. He has also appeared on the Tax Talk Today program discussing professional ethics and tax law changes.

Lonnie currently serves on the PAC Steering Committee of NAEA and is past president (2014-2015). He is also a past president (2003-2004) of the California Society of Enrolled Agents (CSEA) and past president (1999-2000) of the East Bay Association of Enrolled Agents (EBAEA).

Kath Brown, EA
The Kat Company LLC

Kathy Brown is an Enrolled Agent with over twenty years of experience. She is the founder of The Kat Company LLC, a tax planning, preparation, and representation firm based in the Northern Kentucky area.

A Kentucky native, Kathy received her Bachelor of Science in Accounting from Northern Kentucky University. Kathy currently serves as the President of the Kentucky Society Enrolled Agents (KYSEA) and as the Chair of the National Association of Enrolled Agents' Affiliate Council. She has served as a member of the National Association of Enrolled Agents' Ethics Committee and Government Relations Committee. She also coaches the Gallatin County Winter Guard, which is comprised of students ranging from ages eleven to eighteen. She has received several volunteer recognition awards from both her local community and school district.

The mission statement set forth by Kathy is to provide clients with all aspects of tax services from tax preparation to tax representation. In addition, her staff helps individuals, non-profits, and small to medium size businesses grow by providing top quality, affordable, accounting services. Kathy believes in educating clients to help them establish comprehensive business practices to succeed.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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