BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month February 19, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Enormous IRAs: Mitigating Tax for Estates With Significant Assets in Retirement Plans

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About the Course

Introduction

This webinar will assist trust and estate planning advisers and taxpayers with significant assets in retirement accounts in planning to avoid unanticipated future tax liability. Our panel of astute trust and estate experts will identify common estate scenarios that include large balances in IRAs, Roth IRAs, and other retirement assets, and provide tax-saving strategies to reduce future income and estate tax liability.

Description

Many clients consistently contribute to their retirement plans throughout their working years and accumulate account balances that are enormous, often amounting to one-half or more of their estate at death. This can create undue tax liability for the estate and its beneficiaries. Retirement accounts, including 401(k), 403(b), and 451 accounts, and others are included in a taxpayer's estate at date of death at fair market value. In addition to estate taxes, these balances could be subject to GST tax if, for example, grandchildren are beneficiaries of the account. Additionally, taxpayers sometimes erroneously assume Roth IRAs will never create a tax burden.

The SECURE Act includes a 10-year payout rule that also subjects beneficiaries to income taxes upon withdrawal. There are estate and income tax strategies that taxpayers can use to mitigate these taxes with proper planning. Utilizing trusts, charitable contributions, and even ceasing to fund these plans could save significant taxes.

Listen as our panel of retirement planning specialists points out the potential tax consequences of large IRAs and other retirement accounts.

Presented By

Griffin H. Bridgers
Member
Hutchins & Associates, LLC

Mr. Bridgers' practice encompasses all areas of private wealth and family business. In addition to estate planning and estate administration, he is experienced in mergers and acquisitions, taxation, business transactions, franchising, commercial contracts, asset protection, executive compensation, employee benefits, qualified and non-qualified retirement plans, and nonprofit organizations. He counsels closely-held and family businesses, and nonprofit organizations, with their planning, succession, and liquidity needs in a variety of industries including tech, restaurant and retail, healthcare, manufacturing, construction, real estate, financial services, consulting, and professional staffing.

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L. Paul Hood Jr., JD, LL.M
Consultant
Paul Hood Services, LLC

A native of Louisiana (and a double LSU Tiger), Mr. Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation from Georgetown University Law Center before settling down to practice tax and estate planning law in the New Orleans area. He has taught at the University of New Orleans, Northeastern University, The University of Toledo College of Law and Ohio Northern University Pettit College of Law. Mr. Hood has authored or co-authored seven books and over 500 professional articles on estate, charitable and tax planning and business valuation. A frequent contributor to Leimberg Information Services since its inception, he is a highly sought after speaker and consultant because of his innate ability to see through the complexity and explain difficult and even boring subjects in understandable and entertaining language and mince no words in doing so. Mr. Hood is an author, speaker and consultant on tax, estate and charitable planning. He also is a Vice-President with Thompson & Associates, a charitable estate planning firm. Mr. Hood's website is www.paulhoodservices.com.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, February 19, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Enormous IRAs: introduction

II. Types of retirement accounts

III. Identifying applicable estates

IV. Estate and GST tax implications

V. Income tax consequences

VI. Planning strategies

The panel will cover these and other critical issues:

  • Which taxpayers with significant retirement accounts could benefit from pre-planning?
  • How large IRAs impact estate and GST tax
  • Taxation of IRAs and retirement accounts to beneficiaries after the SECURE Act
  • Planning strategies to mitigate estate and income tax on significant retirement balances

Learning Objectives

After completing this course, you will be able to:

  • Identify planning opportunities for taxpayers with significant balances in retirement accounts
  • Determine how beneficiaries are taxed on IRA withdrawals after the SECURE Act
  • Decide which estates with large retirement assets could benefit from pre-planning
  • Ascertain how significant balances in IRA and Roth accounts impact estate and GST tax
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .