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Inherited IRAs in 2025: Tax Rules, Pitfalls, and Smart Planning under OBBB


  • EVENT DATE: 2025-08-29

  • PRESENTER(s): Robert Keebler

  • 1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 100 Minutes
  • Product Code::TL299



Description


Inherited IRAs in 2025: Tax Rules, Pitfalls, and Smart Planning under OBBB : 



Inheriting an IRA in 2025 brings new tax challenges and opportunities under the One Big Beautiful Bill (OBBB). Whether the beneficiary is an individual, an estate, or a trust, understanding the updated rules is critical to avoiding costly pitfalls. This session will break down the post-Secure Act and OBBB changes to inherited IRA administration, explore common mistakes and how to fix them, and outline smart planning strategies to reduce income tax and achieve client objectives when transferring or managing retirement accounts after the owner’s death.


Learning Objectives :-

  • Understand the updated 2025 rules for inherited IRAs under OBBB and the Secure Act, including distribution timelines and beneficiary classifications.
  • Identify common mistakes and compliance pitfalls in administering inherited IRAs for individuals, estates, and trusts.
  • Evaluate strategies for allocating inherited retirement assets to charitable and non-charitable beneficiaries.
  • Apply tax-minimization techniques to reduce income tax burdens on inherited IRAs.
  • Recommend efficient transfer and administration methods that meet client goals while complying with current regulations.


Session Highlights :-

  • Break down 2025 distribution rules for inherited IRAs under OBBB, including options for individual beneficiaries, estates, and trusts.
  • Explore best practices for administering inherited retirement accounts held within a trust.
  • Identify planning opportunities involving charitable beneficiaries to maximize tax benefits.
  • Evaluate how estates and trusts can strategically allocate retirement assets to both charitable and individual beneficiaries.
  • Recommend smart transfer methods to reduce administrative burdens, avoid common pitfalls, and minimize income taxes.


Who Will Benefit:

  • Certified Public Accountants (CPA)
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners
  • Accountants
  • Payroll Managers


Credits and Other information:-

      - Session Duration: 2 Hours

      - Case Studies and Live Q&A session with speaker

      - Power Point presentation for reference

      - Session learning level: Basic

      - Delivery method: Group Internet Based

      - IRS Credits: 2 Tax Hours

      - IRS CE Provider: #PUPOT

      - IRS Course ID: PUPOT-T-00006-25-O

       - Recommended field of study – Taxes

       - Session Prerequisites and preparation: None

       - Location: Virtual/Online

       - Attendance Requirement:  Yes


Speaker Profile:

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished)

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils.  He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession.  His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration.

Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 250 favorable private letter rulings including several key rulings of “first impression.”  He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation.  Mr. Keebler has been a speaker at national estate planning and tax seminars for over 25 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference and the Heckerling Estate Planning Institute and is the immediate past the chair of the AICPA’s Advanced Estate Planning Conference, serving in that capacity from 2014-2020.


             - IRS CPE Credits: 2 (Taxes)                      This Program has been approved
                                                                                           for 2 CPE hours under IRS.
             - IRS CE Provider ID: #PUPOT



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