Seminar InformationContinuing Education for Professionals - Annuities, Life Insurance and Trusts Wednesday, February 24, 2010 12:00 PM - 02:00 PM Pyke & Associates, P.C. 340 Corporate Center Ct.
Agenda
1. Annuities –
a. Qualified and Non-Qualified Annuities
b. Income Taxation of Non Qualified Annuities
· Distributions at Death
· After Annuity Start Date
· Before Annuity Start Date
· Exceptions to the Five Year Rule
· Spousal Exception
· Potential Malpractice Issues
2. Life Insurance
a. When Should Trust Be Owner and/or Beneficiary of Life Insurance?
· Malpractice Issues
· Tax allocation Clauses
· Unintended Gifts
3. Trusts
a. Funding the Under-Funded Family Trust
b. Using Family Trust to Purchase Life Insurance on Surviving Spouse
c. Malpractice issue
Approved for 2.0 continuing education hours for CLE (Attorneys) and CPE (CPAs)
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