On rules governing IRAs, Roth IRAs, 403(b)s, 401(k)s and other retirement accounts.

Appleby Retirement Consulting Inc

Tel: 973-313-9877

Fax: 888-524-3120

 

Premier provider of training, educational tools, marketing materials and technical consulting services for financial and tax professionals.

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What We Do at Appleby Retirement Consulting Inc.

Appleby Retirement Consulting Inc. provides a wide range of retirement products and services to financial, tax and legal professionals. Our primary goal is to help prevent mistakes from being made with retirement account transactions; and where possible, provide solutions for mistakes that have already been made.

Customers who call us for answers before initiating distributions, transfers, contributions, rollovers and other transactions will get the information needed to ensure that mistakes are not made with such transactions.

Our services include providing technical consulting on IRAs, defined contribution plans, 403(b) plans and governmental 457(b) plans.

We also provide resource materials that provide answers to technical aspects of IRAs and other retirement accounts and retirement plans in plain, easy- to - understand language. This includes our increasingly popular IRA Quick Reference Guides.

Sign up for technical consulting and other memberships here


 

Upcoming events

    • 27 Aug 2015
    • 1:00 PM - 2:00 PM
    • Webinar

    An explanation of the rules and regulations that govern SIMPLE IRAs.

    Target Audience: Individuals who want to know how SIMPLE IRAs work.

    Topics Covered:

    •· Definition of SIMPLE IRA Plans

    •· Eligible Businesses

    •· Identifying eligible employees

    •· Setting Up the Plan

    •· Administration

    •· Contributions

    •· Distributions and Portability

    Q & A Session

    Please Note: We will send you the information to dial into the webinar at least 48 hours prior to the scheduled start time.

    Handouts:    SIMPLE IRA Quick Reference Guide

       

    Price is per dial-in location

    Cancellation Policy: If you register and are unable to attend, please let us know so that we can send you a link to a recording of the webinar.

    Please see our cancellation policy here http://iraeducationcenter.com/page-1836478

    • 17 Sep 2015
    • 1:00 PM - 3:00 PM
    • http://www.cpenow.com/webinar-product-details/IOSD-2015-01-WEBNR-260-01

    Presented By

    • Mike Tucker, Ph.D., LL.M., J.D., CPA
    • Denise Appleby, APA, CISP, CRPS, CRC

    2 CE Credits

    Overview

    When clients ask tax practitioners about the tax ramifications of self-directed IRAs, they need to respond authoritatively to such questions. This program provides you with the knowledge to do just that. Often, self-directed IRAs result from a client’s desire to obtain a better financial return from an unconventional investment than would be available if the account were managed by traditional investment advisors. This program is vital if you wish to understand what a self-directed IRA is, what it does operationally, the kinds of investments it can make, and the relationships the IRA account owner can and cannot have with the account.

    Major Topics:

    • Why IRA owners want to self-direct their IRA
    • Steps required to set up a self-directed IRA
    • The advantages and disadvantages of a self-directed IRA
    • What does the custodian of a self-directed IRA do?
    • What sort of investments may a self-directed IRA make?
    • Understanding  the self-dealing rules
    • New Tax Reporting Requirements

    Learning Objectives

    • Advise clients with respect to the tax characteristics of a self-directed IRA
    • Advise clients with respect to how a self-directed IRA operates
    • Understand how a self-directed IRA owner may avoid the self-dealing rules
              

    This webinar is offered by Surgent. Please click here to register

    • 24 Sep 2015
    • 1:00 PM - 2:00 PM
    • Webinar: TIME ZONE : EST

    Presenter: Denise Appleby

    Fee: $59.00 per location. Free for some members . Click 'show details' for more information

    Description: An explanation of the rules and regulations that govern recharacterizations of Roth IRA Conversions and IRA Contributions

    Target Audience: Operations staff at Credit Unions, Banks, Brokerage Firms and other financial institutions | Financial Advisors | Tax professionals

    Topics Covered:

    ·         Conversion rules

    ·         Avoiding Ineligible conversions  

    ·         Recharacterizations-deadline

    ·         Partial recharacterizations

    ·         The NIA rule           

    ·         Operational Requirements

    Q & A Session

    Please Note: We will send you the information to dial into the webinar at least 48 hours prior to the scheduled start time.

    Handouts:

    •  
    • Roth IRA Quick Reference Guide

    Price is per dial-in location

    Cancellation Policy: If you register and are unable to attend, please let us know so that we can send you a link to a recording of the webinar.

    Please see our cancellation policy here http://iraeducationcenter.com/page-1836478

    • 28 Oct 2015
    • 1:00 PM - 3:00 PM
    • http://www.cpenow.com/webinar-product-details/S401-2015-01-WEBNR-301-01

    Presented By

    • Mike Tucker, Ph.D., LL.M., J.D., CPA
    • Denise Appleby, APA, CISP, CRPS, CRC

    2 CE Credits

     

    Overview

    A solo 401(k) plan is often the retirement plan of choice for the owners of small businesses, when the only employees are the business owners. If you have a client who is currently using or considering whether or not to adopt a solo 401(k) retirement-plan, you should attend this program. During the program, we will cover the ins and outs of setting up and administering solo 401(k) plans—vital information that you need to know in order to effectively advise your clients.

    Major Topics:

    • What is a solo 401(k) plan?
    • Which businesses are eligible for a Solo-K plan?
    • Setting up a 401(k) plan
    • Why a small business owner should use the solo 401(k) retirement plan 
    • Advantages and disadvantages of the solo 401(k) option
    • Selecting a plan trustee
    • Contribution limits
    • Form 5500 filing requirement
    • Options to consider when a business is no longer eligible for a Solo-K plan

    Learning Objectives

    • Describe the advantages and disadvantages of the solo 401(k) plan option
    • Learn how to set up and administer the solo 401(k) plan

    This webinar is offered by Surgent. Please click here to register

    • 02 Nov 2015
    • 1:00 PM - 3:00 PM
    • http://www.cpenow.com/webinar-product-details/RIRA-2015-01-WEBNR-306-01

    Presented By

    • Mike Tucker, Ph.D., LL.M., J.D., CPA
    • Denise Appleby, APA, CISP, CRPS, CRC

    2 CE Credits  

    Overview

    A Roth IRA has certain tax characteristics that incentivize eligible taxpayers to establish and fund their own Roth IRAs whenever possible. Unlike a traditional IRA, contributions to Roth IRAs are never deductible. However if an individual satisfies certain requirements, qualified distributions from a Roth IRA are tax-free. An eligible individual can make contributions to his or her Roth IRA after age 70 ½ as, unlike traditional IRAs there is no age limit for making regular contributions. Additionally, the owner can leave amounts in his or her Roth IRA as long as he or she is alive without taking any distributions, as Roth IRA owners are not subject to the required minimum distribution (RMD) rules that apply to traditional IRAs. Although non-spouse beneficiaries of Roth IRAs must take RMDs, such distributions are not taxable if qualified; and only the earnings are taxable if the distribution is nonqualified.

    Major Topics:

    • Setting up and funding Roth IRAs  
    • Using nondeductible traditional IRAs to indirectly fund Roth IRAs
    • Converting a traditional IRA or qualified retirement plan to a Roth IRA
    • When does a Roth IRA conversion make sense
    • Recharacterizing contributions
    • Qualified and nonqualified distributions from Roth IRAs
    • When distributions from Roth IRAs are subject to tax and the 10% early distribution penalty

    Learning Objectives

    • Advise clients with respect to the tax characteristics of Roth IRAs
    • Advise clients when Roth IRA distributions are tax-free
              

    This webinar is offered by Surgent. Please click here to register

    • 13 Nov 2015
    • 10:00 AM - 12:00 PM
    • http://www.cpenow.com/webinar-product-details/GMOI-2015-01-WEBNR-317-01

    Presented By

    • Mike Tucker, Ph.D., LL.M., J.D., CPA
    • Denise Appleby, APA, CISP, CRPS, CRC

    2 CE Credits

    Overview

    The ability to advise clients about the tax consequences of taking distributions from IRAs and qualified plans is invaluable to a tax practitioner. This is particularly valuable for those practitioners who advise clients about making withdrawals from their retirement accounts before reaching age 59 ½. If you attend, you will learn about the consequences of taking “early” distributions from retirement accounts, and the benefits of taking substantially equal periodic payments and associated tax consequences.

    Major Topics:

    • The general tax rules regarding IRA distributions to owners
    • When and how an IRA owner can tap his or her IRA early with no penalties  by receiving substantially equal periodic payments from such accounts
    • The tax treatment of substantially equal periodic payments.
    • Penalties for failure to substantially equal periodic payments for the minimum required period
    • How the payment amount is calculated

     

    Learning Objectives

    • Advise clients with respect to the tax rules relating to taking substantially equal periodic payments from their IRAs
    • Assist clients who wish to take substantial equal periodic payments from their IRAs to make sure that the distribution has the intended tax consequences and characteristics

    This webinar is offered by Surgent. Please click here to register

    • 07 Dec 2015
    • 1:00 PM - 3:00 PM
    • http://www.cpenow.com/webinar-product-details/PSMD-2015-01-WEBNR-341-01

    Presented By

    • Mike Tucker, Ph.D., LL.M., J.D., CPA
    • Denise Appleby, APA, CISP, CRPS, CRC

    2 CE Credits

    Overview

    Both traditional and Roth IRAs play an important role in an individual's retirement planning. Generally limited to a relatively small amount in terms of initial contribution ($5,500 for those under 50 years of age, $6,500 for those 50 years of age or older by the end of the year), IRAs often become the repository for large dollar amounts because of qualified plan rollovers and growth, particularly when they have been regularly funded for many years. IRA owners should be particularly wary of making pre-59 ½ IRA distributions because such distributions, unless they qualify for an exception, are not only treated as ordinary income but also subject to a 10% penalty. IRA owners have several options for taking distributions that qualify for an exception to the 10% penalty for both traditional and Roth IRA distributions. Additionally, by selecting the right designated beneficiary, a traditional IRA's required minimum distributions (RMD) can be minimized in some cases. Of particular note in terms of making tax-efficient distributions from an IRA are the tax advantages associated with naming a spouse as a beneficiary of an IRA.

    Major Topics:

    • 10% penalty on early distributions from IRAs and qualified plans
    • Qualified distributions from Roth IRAs
    • The net unrealized appreciation (NUA) option—when it is preferable to keeping money in a qualified plan
    • Exception to the 10% penalty for separation from service after reaching age 55
    • Exception to the 10% penalty for substantially equal periodic payments (SEPPs)
    • How to calculate RMDs for IRAs and qualified plans with and without a designated beneficiary
    • RMD rules
    • Special RMDs for a surviving spouse who is named as the designated beneficiary
    • Using qualified trusts when there are minor or disabled beneficiaries

    Learning Objectives

    • Know when the 10% premature distribution penalty applies to early distributions from IRAs and qualified plans and when it doesn't
    • Explain to clients the general RMD requirements
    • Help clients understand how RMDs are calculated for IRAs and qualified plans 
         

    This webinar is offered by Surgent. Please click here to register

Past events

31 Jul 2015 The Most Tax Advantaged Ways of Getting Money Out of Your IRA or Pension Plan (GMOI)
21 Apr 2015 Beneficiary Options for IRAs and Employer Sponsored Retirement Plans - Designations, Distributions and Avoiding Traps
07 Apr 2015 An Introduction to rollover and transfers rules for Retirement Accounts
17 Mar 2015 Tax Planning Tips and Solutions for IRA and Small Business Owners
21 Jan 2015 Rollovers and Transfers: Rules, Limitations, Exceptions - Focus on IRAs
17 Dec 2014 Taxation of Traditional IRAs and Roth IRAs
10 Dec 2014 FREE IRA Year-End Updates and Open IRA-Forum
19 Nov 2014 Early Distributions: Penalties and Exceptions- Focus on SEPP/72(t) Distributions
12 Nov 2014 Traditional IRA Distributions: Optional, Required, Penalties
22 Oct 2014 IRA BENEFICIARY MATTERS: DESIGNATIONS, DISTRIBUTION OPTIONS, AND AVOIDING TRAPS
24 Sep 2014 REQUIRED MINIMUM DISTRIBUTION RULES FOR IRAS: RULES, ROLES AND RESPONSIBILITIES
10 Sep 2014 ROTH CONVERSIONS AND RECHARACTERIZATIONS
20 Aug 2014 Rollovers and Transfers: Rules, Limitations, Exceptions - Focus on IRAs
16 Oct 2013 REQUIRED MINIMUM DISTRIBUTION RULES FOR IRAS: RULES, ROLES AND RESPONSIBILITIES
18 Sep 2013 IRA BENEFICIARY MATTERS: DESIGNATIONS, DISTRIBUTION OPTIONS, AND AVOIDING TRAPS
09 Sep 2013 ROTH CONVERSIONS AND RECHARACTERIZATIONS
23 Jan 2013 Early Distributions: Penalties and Exceptions- Focus on SEPP/72(t) Distributions
20 Nov 2012 REQUIRED MINIMUM DISTRIBUTION RULES FOR IRAS: RULES, ROLES AND RESPONSIBILITIES
16 Oct 2012 IRA BENEFICIARY MATTERS: DESIGNATIONS, DISTRIBUTION OPTIONS, AND AVOIDING TRAPS
18 Sep 2012 ROTH CONVERSIONS AND RECHARACTERIZATIONS
07 Aug 2012 SIMPLE IRAs Simplified
05 Mar 2012 Webinar: SEPP-72(t) Distributions- An overview

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