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Strategic Planning

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Strategic Planning
IRS Program #:
CTEC #: 6257-CE-0211
CE: 2 IRS / 2 CTEC
Speaker: Diane Castell

Optimizing one’s retirement and future benefit to those who follow can have conflicting choices. How does one optimize the financing of their retirement years? What choices should be considered in choosing beneficiaries of one’s accounts? How are potential conflicts in beneficiary selection resolved?

Learning Objectives:

  • Appraise the trade-off between funding of one’s retirement with different choices (e.g., early Social Security, Traditional IRA, Roth IRA).
  • Describe the significant tax advantage of exercising a Net Unrealized Asset distribution from an employer plan upon retirement, and list what the requirements are.
  • Discuss the trade-off between making a trust the beneficiary of your IRA versus individual persons.
  • Describe the ramifications and alternatives of not having a declared beneficiary but allowing retirement accounts to become part of your estate.
  • Relate the tax ramifications and administrative issues that are created by the funding choices of the popular A/B trusts at the death of the first spouse.


  • Diane Castell, EA

    Diane began working for her father’s CPA practice at a young age. She sent on to earned her Bachelor’s Degree in Accounting in 1990, and eventually started her own business in accounting and tax preparation back in 2000.

    Diane worked for H&R Block and Intuit for several years developing her skills and getting her certification as an Enrolled Agent from the IRS in 2008.
    Diane has maintained relationships with clients all over the United States and has extensive experience in researching and filing returns in over 40 states.

October 26, 2023
Thu 1:00 PM EDT

Duration 2H 0M

This live web event has ended.