2015 qualified plan conversion & tax strategies
TRANSCRIPT
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
1/6
2015 QUALIFIEDPLAN CONVERSION
& TAX STRATEGIES
BILL GASTL, CLU
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
2/6
2015 QUALIFIED PLAN CONVERSION & TAX STRATEGIES Page |!
Fidelity Financial Co., LLCWhite Paper
"# $% &%'() *+ ,-.) .)/ 0.).'% +12 .##%*# 3+2
. )%$ 4%.25 *6(# 0('6* &% *6% 2('6* *(0% *+ 7+)#(/%2 .
,2.'0.*(7 .,,2+.76 *+ 0.).'()' 7%2*.() .##%*# ()
+12 ,+2*3+-(+ +2 +12 7-(%)*8# ,+2*3+-(+9 :.)4 +3 1# +2
+12 7-(%)*# 6.;% )/%H ,2+/17*# .--+$ .##%*# *+ &% /%,+#(*%/
()*+ . 7+)*2.7* *6.* 6.# #+-(/ 1,#(/% '2+$*65 $6(-%%-(0().*()' *6% /+$)#(/% 2(#=# ();+-;%/ $(*6 0.2=%*
&.#%/ ();%#*0%)*#5 -(=% . 01*1.- 31)/ +2 *6% #1&I
.77+1)*# +3 . ;.2(.&-% .))1(*4 ,2+/17*9 J12*6%20+2%5
#()7% 6(#*+2(7.--4 *6% 7122%)* *+, 0.2'().- *.H 2.*% (#
-+$ 7+0,.2%/ *+ 6(#*+2(7.- #*.)/.2/#5 .)4 *.H%# /1%
*+ /(#*2(&1*(+)# *+/.4 +2 +;%2 *6% )%H* 7+1,-% +3
4%.2# 0('6* &% &%)%3(7(.- #()7% (* (# ;%24 -(=%-4 *.H%#
$(-- ()72%.#%/ () *6% 31*12% /1% *+ 7122%)* /%&* +3*6% 3%/%2.- '+;%2)0%)* .)/ *6% ()*%2%#* /1% .# .
2%#1-* +3 *6% /%&*9 K.*% -.#* 4%.25 3%/%2.- /%&*
2%.76%/ LDM *2(--(+) /+--.2# .)/ .77+2/()' *+ *6%
N+)'2%##(+).- O1/'%* P33(7% )+$ 2%,2%#%)*#
.,,2+H(0.*%-4 QMR +3 +12 '2+## /+0%#*(7 ,2+/17* +2
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
3/6
2015 QUALIFIED PLAN CONVERSION & TAX STRATEGIES Page |#
Fidelity Financial Co., LLCWhite Paper
ABS9 T1.-(3(%/ ,-.) /(#*2(&1*(+)# +2 /(#*2(&1*(+)# 1,
*+ &.#(# 32+0 )+)I
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
4/6
2015 QUALIFIED PLAN CONVERSION & TAX STRATEGIES Page |$
Fidelity Financial Co., LLCWhite Paper
*6.) LD9X[ *2(--(+) +3 '+;%2)0%)* &+)/# +2 0+2*'.'%
&.7=%/ #%712(*(%# +) (*# &.-.)7% #6%%*9 "# +3
Z+;%0&%25 GWD[ *6% J%/%2.- 6./ L[9DM *2(--(+) .#
-(#*%/ +) *6%(2 # *6(# .) ()/(7.*(+) #*+7=# $(-- 3+--+$
. #(0(-.2 7+12#% () *6(# 7+1)*249 Z+&+/4 =)+$# *6%
.)#$%2 *+ *6.*
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
5/6
2015 QUALIFIED PLAN CONVERSION & TAX STRATEGIES Page |%
Fidelity Financial Co., LLCWhite Paper
,2+I.7*(;% .,,2+.76 +3 -+7=()' () #+0% (0,2%##(;%
'.()#5 .--+$()' 4+12 ,+2*3+-(+ *+ '2+$ () *6% 31*12%5
$6(-% %-(0().*()' *6% /+$)#(/% 2(#=# .##+7(.*%/ $(*6
01*1.- 31)/# +2 ;.2(.&-% .))1(*4 7+)*2.7*#9
-
7/21/2019 2015 Qualified Plan Conversion & Tax Strategies
6/6
2015 QUALIFIED PLAN CONVERSION & TAX STRATEGIES Page |&
Fidelity Financial Co., LLCWhite Paper
Fidelity Financial
215 S. 88th
StreetOmaha, NE 68114
Mark T. Houston
(402) 880-7008
WWW.FIDFIN.CO