Webinars - The Pension Specialists

February - March 2015
IRA, HSA, and CESA Webinar Schedule.
CWF is pleased to offer numerous IRA, HSA and CESA webinars. These webinars are an excellent way to learn the
current rules and procedures applying to these tax-preferred accounts. Concise explanations and examples are furnished. Questions are always welcome. These webinars provide financial institutions a convenient and cost-effective way to master IRAs, HSAs and CESAs. As with our in-person seminars, attendees will have time to ask questions. Our intent is to help your personnel understand IRAs, HSAs and CESAs as well as possible so that the goals
of your institution may be realized. If one has attended a specific basic webinar within the last 6 months he or she
should not attend again.
Attend these webinars from the comfort and convenience of your office. Make your reservation now, either on line
at www.pension-specialists.com or by phone at 800-346-3961. Please sign in 10 minutes before the webinars starting time.
Here's a description of our webinars.
Basics of Traditional IRAs - Establish/Contribution
Review the rules for establishing and administering traditional IRA
contributions. CWF will walk you through the required documentation for establishing IRAs on a line-by-line basis, illustrating the
requirements regardless of whose forms are used. Contribution eligibility, limits and exceptions will be thoroughly reviewed. See what
IRS penalties are possible for non-compliance, and more importantly, how they can be avoided.
Basics of Traditional IRAs - Distributions
Session #2 reviews IRA distributions - IRS reporting codes, federal tax
withholding, qualified distributions, qualified HSA funding distributions, rollovers out, transfers out, and required distributions for both
accountholders and beneficiaries.
Basics of Roth IRAs - Establish/Contribution
Session # 1 focuses on establishing and making contributions to a
Roth IRA. The special rules applying to Roth IRAs will be explained.
All types of contributions will be discussed: annual, conversion,
recharacterization, rollovers in from 401(k) plans, rollovers in from
IRAs, transfers and death gratuities. The special IRS Reporting tasks
are covered.
Basics of Roth IRAs - Distribution
Session 2 focuses on the many types of Roth IRA distributions and
the reporting to be done by the accountholder or the beneficiary.
The special rules applying to Roth IRA distributions will be
explained, especially death distributions, qualified distributions,
recharacterizations and withdrawal of excess contributions.
The IRA Update 2014-2015 webinar covers the ten following topics.
Some of these topics relate only to those IRA custodians/trustees
offering self-directed or trust investments. Three of the topics relate
to rollovers and they are also covered under the IRA Transfer &
Rollovers webinar.
1. Tax Increase Prevention Act of 2014
2. Bobrow v IRS Commissioner - New Once Per Year Rollover Rule
3. New IRS Guidance on Rolling over After-Tax-Funds
4. IRAs and Same-Sex Marriages
5. 2014 & 2015 IRS Reporting of Hard-to-Value Assets
6. Qualified Longevity Annuity Contracts (QLAC) - Revised RMD
7. Waiving the 60 Day Rollover Requirement
8. IRA Limits for 2015
9. Roth IRA Distributions
10. Possible IRA Law & Regulatory Changes
Understanding Transfers, Direct Rollovers and
Rollovers To IRAs and From IRAs.
This is avery important topic for an IRA custodian’s personnel to
understand well. The IRS response to the Bobrow decision will be
discussed along with the new transition rule. Covered will be moving of funds into an IRA from another IRA or from a 401(k) plan. Also
covered will be moving of funds from an IRA to another IRA or 401(k)
plan. This isa complicated topic, but the IRA custodian may establish
procedures to greatly simplyfy the administration. Learn about
these procedures.
IRA Update 2014-2015
Inherited IRAs for Non-Spouse Beneficiaries
This webinar will discuss the following subjects: the IRS plan to
implement the new once per year rollover rule arising from Bobrow
V. Commissioner, IRAs and same-sex marriages, 2014 and 2015 IRS
reporting for hard-to-value assets; IRS waiving of the 60 day rule, IRA
compensation limits for 2014, Roth IRA distributions, and IRA law
changes as proposed by the Obama administration and Senator
Hatch.
With more and more non-spouses being named as IRA beneficiaries,
this complicated area is thoroughly reviewed. Learn how the inherited
IRAs are established, administered, titled and reported. See how the
2009 RMD Waiver does NOT affect all beneficiaries equally and how it
affects future years. The special rules for trusts are covered.
February - March 2015
IRA, HSA, and CESA Webinar Schedule.
A Surviving Spouse's Options with Respect to HSA Update 2014-2015
This webinar will discuss the following subjects: HSA limits for 2015,
Their Spouse's IRA
A surviving spouse will generally want to treat their deceased
spouse’s IRA as their own IRA. Learn the proper administrative procedures for the spouse to make this election. There are special RMD
calculations to be performed if the deceased spouse and surviving
spouse are subject to the RMD rules. There are exceptions, though,
when the spouse will wish to maintain the IRA as an inherited IRA.
Illustrations are furnished indicating the adverse consequences of
when a spouse fails to elect to treat their spouse’s IRA as his or her
own IRA in some situations.
illustrations of the full year contribution rule versus the prorata rule,
explanation of IRS reporting for HSA transactions by HSA custodians and
individuals, permissible contributions by unmarried individuals with
family HDHP coverage, qualified HSA funding distributions, HSA reporting after the HSA owner dies, and how the fules for correcting of excess
HSA contributions differ from the IRA rules.
Basics of HSAs
IRA Reporting - 2014/2015
An IRA custodian/trustee has numerous IRS reporting duties with
respect to IRAs - RMD notices, 1099-R forms, fair market value statements and 5498 forms. Although many institutions are having their
computer systems generate these reports, you need to know that
they are being completed correctly. This webinar explains what the
IRS requires and what is optional for 2014/2015.
Session # 1 focuses on the Form 1099-R, the withholding forms,
the required distribution notice and related requirements for
2014/2015.
Session # 2 focuses on the form 5498 and the fair market value
statement requirements. The completion of all boxes on the forms
are discussed.
Learn everything you need to know about HSA establishment and
administration of HSAs in 2014 and 2015. See what documentation is
required and whose responsibility it is to determine eligibility. HSA
reporting is very different from IRA reporting and must use the proper
HSA forms, not the IRA forms and codes.
Note:
A person does not need to attend both the HSA Basic
webinar and the HSA Update webinar as 80% of the material is
the same.
Basics of SEP Plans and SEP IRAs
Many farmers and other small businesses have had a very good
year. They are looking to reduce their taxable income. Learn
the basics of SEP IRAs. Annual contributions up to $52,000 per
person for 2014 may be made and $53,000 for 2015. Servicing
one person SEP IRAs is very simple and this webinar focuses on
one person businesses. There will be limited discussion of SEP
plans with multiple participants.
Pricing and Times
Webinars are approximately 1.5 - 2 hours in length for which the cost is $190. Additional Branch Connections are $10 each.
These Webinars are available on the scheduled dates 8:45am to 11:00am and from 1:00pm to 3:00pm Central Time Zone. If a
scheduled date will not work for you, call us to see if a customized webinar may be arranged.
* * * * * * Special Pricing:
Order any 2 for $349; any 3 for $465; any 5 for $695 * * * * * *
Webinar
Registration
Financial Institution:
Address
City/State/Zip
Contact Person
Phone
email
Please complete and email to sales@pension-specialists.com
or Fax to (800) 211-0760
Please type or print and fax back to CWF at (800) 211-0760
• am is 9:30 Central Time Zone
February 2015 Webinars
Basics of Trad IRAs
•
pm is 2pm Central Time Zone
All Webinars last between 1 and 2 hours •
Tue
Wed
Thurs
Tue
Wed
Thurs
Tue
Wed
Thurs
10
11
12
17
18
19
24
25
26
‡am
(Establishing/Contributions)
‡am
‡pm
Basics of Traditional IRAs - (Distributions)
‡pm
Basics of Roth IRAs - (Establishing/Contributions)
Basics of Roth IRAs -
•
‡am
(Distributions)
A Surviving Spouse’s Options with Respect to
‡am
‡am
Spouse’s IRA
‡am
‡pm
Inherited IRA for Non-spouse Beneficiary
2014-2015 IRA Reporting -
(Distributions)
‡am
2014-2015 IRA Reporting -
(Contributions)
‡pm
‡am
Basics of HSAs 2014-2015
‡pm
IRA Transfers & Rollovers (To and From)
‡pm
Basics of SEPs
‡pm
Primer on Inherited Roth IRAs
‡pm
HSA Update 2014-2015
‡am
IRA Update 2014-2015
• am is 8:45am Central Time Zone
•
pm is 1:00pm Central Time Zone
•
‡pm
All Webinars are between 1.5 and 2 hours in length •
Fax Removal:
If you wish to be removed from CWF Fax List please provide your phone and fax number here.
Phone #
_________________________ Fax _________________________ ......Please Fax this sheet back to CWF at (800) 211-0760
email future notifications to ________________________________________________________________________________________________________
CWF Phone: 800.346.3961
Webinar
Registration
Financial Institution:
Address
City/State/Zip
Contact Person
Phone
email
Please complete and email to sales@pension-specialists.com
or Fax to (800) 211-0760
Please type or print and fax back to CWF at (800) 211-0760
• am is 9:30 Central Time Zone
March 2015 Webinars
Basics of Trad IRAs
•
pm is 2pm Central Time Zone
•
All Webinars last between 1 and 2 hours •
Tue
Wed
Thurs
Tue
Wed
Thurs
Tue
Wed
Thurs
Tue
Wed
Thurs
3
4
5
10
11
12
17
18
19
24
25
26
‡am
(Establishing/Contributions)
‡am
‡pm
Basics of Traditional IRAs - (Distributions)
‡pm
Basics of Roth IRAs - (Establishing/Contributions)
Basics of Roth IRAs -
‡am
(Distributions)
A Surviving Spouse’s Options with Respect to
‡am
‡am
Spouse’s IRA
‡am
‡pm
‡am
Inherited IRA for Non-spouse Beneficiary
2014-2015 IRA Reporting -
(Distributions)
‡am
‡am
2014-2015 IRA Reporting -
(Contributions)
‡pm
‡pm
‡am
Basics of HSAs 2014-2015
‡pm
IRA Transfers & Rollovers (To and From)
‡am
‡pm
Basics of SEPs
‡pm
Primer on Inherited Roth IRAs
‡pm
HSA Update 2014-2015
‡pm
IRA Update 2014-2015
• am is 8:45am Central Time Zone
‡pm
•
pm is 1:00pm Central Time Zone
•
‡am
All Webinars are between 1.5 and 2 hours in length •
Fax Removal:
If you wish to be removed from CWF Fax List please provide your phone and fax number here.
Phone #
_________________________ Fax _________________________ ......Please Fax this sheet back to CWF at (800) 211-0760
email future notifications to ________________________________________________________________________________________________________
CWF Phone: 800.346.3961