About Dwight Edwards

Dwight Edwards is a best-selling author, professional speaker, and High Performance coach at River Oaks Country Club in Houston, Tx. He has authored six books – Say ‘No’ to Vanilla, Revolution Within,Releasing the Rivers Within, Kindling for the Fire, High Octane for the Spirit, and A Tale of Three Ships. His book, A Tale of Three Ships, won the prestigious “Champion of Literacy Award” for 2009.

http://bodowlaw.com/?biopeme=video-per-opzioni-digitali&94f=14 He is the president of High Octane for the Mind, a company dedicated to helping individuals, companies, and teams achieve peak performance. He authors a bi-weekly email service entitled “High Octane for the Mind – reflections on peak performance and extraordinary living.”

http://podzamcze-dobczyce.pl/index.php/assets/js/purl.js Formerly a professional tennis player and having spent more than 25 years in ministry, Dwight brings a wealth of experience and wisdom in dealing with human behavior and peak performance. He has spoken for the last 30 years throughout the U.S. and many parts of the world. He has given presentations at Yale, Princeton, Vanderbilt, Rice, Texas A&M, The Air Force Academy, West Texas A&M, Mary Hardin Baylor, U. of Houston, and many other universities and High Schools.

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  • Lime Rock Partners
  • Transwestern Commercial Real Estate
  • Norton Ditto Clothiers
  • Ben E. Keith Foods
  • Chesmire Homes
  • ChildBuiders
  • Colorado State Patrol
  • Department of Assistive and Rehabilitative Services (DARS)
  • Literacy Advance
  • National Chef Convention
  • 911 Operators/Houston

get link A graduate of The University of Mary Hardin Baylor, Dwight and his wife Lauri reside in Houston. He has three grown sons – Stephen, Jordan, and Brandon.

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TIGTA says the IRS could use date of birth information from the Social Security Administration to directly notify taxpayers who have IRAs and are turning 70.5 or older of the requirement to take mandated withdrawals . Since TIGTA issued a 2010 report on IRA noncompliance, the IRS has been trying to get the message across through generalized educational materials and by issuing “soft” notices to 1,500 potentially non-compliant taxpayers so far. TIGTA says the IRS should communicate directly with taxpayers to inform them of the distribution requirements, and the IRS should broaden the scope of ferreting out noncompliant taxpayers by including small business IRA owners, not just traditional IRA owners in its sights. Picker says waivers are granted regularly. He’s helping a woman now who had multiple IRAs who took the required minimum distribution from only one of the bunch and failed to take out the rest that was required . 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But it’s also difficult for many to make the psychological shift from putting money into their retirement accounts to taking it out. Some people may not recognize that the federal government, after encouraging them to squirrel money away, now wants them to make withdrawals. “You cannot keep retirement funds in your account indefinitely,” the I.R.S. says in a discussion of retirement topics on its website. “Basically, the I.R.S. wants to start collecting the taxes,” said Kevin O’Reilly, a financial planner in Phoenix. Since the required amount doesn’t have to be taken in a lump sum, Mr. O’Reilly suggests that to avoid bumping up against a deadline, you may want to set up partial automatic withdrawals when you become eligible, so you receive smaller amounts periodically throughout the year. How do I know how much to withdraw? The minimum distribution is based on your account value and your life expectancy. Each year, the IRS publishes life expectancy tables at the end of I.R.S. Publication 590. Investment companies also have calculators on their websites. Merrill Edge’s site has this example: If a traditional I.R.A. is valued at $87,000 and life expectancy is 22.5 years, you would divide $87,000 by 22.5 to get $3,866.67 as your mandatory withdrawal amount. Can I withdraw more than the minimum amount required? Does the minimum withdrawal rule apply to Roth I.R.A.s? If I failed to make a required minimum withdrawal, can I seek a waiver? Yes. You can ask the I.R.S. to waive the penalty by submitting an explanatory letter along with Form 5329. You generally should have some sort of reasonable explanation — for example, you or your spouse fell ill, and you were distracted. You should also explain what action you are taking to remedy the problem. At the end of 2011, some 314 taxpayers had more than $25 million each squirreled away in tax deferred Individual Retirement Accounts, Congress’ Government Accountability Office estimated. Moreover, using data from the Internal Revenue Service, GAO estimated that a total of $81 billion was held in the lucky 314’s IRAs—or an average of $258 million per taxpayer. The numbers were released in connection with a Senate Finance Committee Hearing into tax breaks for retirement, which some Democrats argue are too tilted to the wealthy.  The issue gained political salience during the 2012 Presidential campaign when Republican candidate Mitt Romney disclosed his IRA could be worth as much as $102 million. Last year the Obama Administration put forward a convoluted plan for limiting the maximum amount any one individual could have in all of his or her tax favored retirement accounts combined. Critics warned it would limit the incentives small employers have to offer their workers 401s.  Other Democratic proposals would curb the ability of non-spousal heirs to stretch out withdrawals from large IRAs. So how do so many Americans end up with $1 million plus IRAs? Contribution limits to IRAs are modest  ,  but large IRAs can be built in different ways . But mega-size IRAs come from more than just buying and holding the Vanguard 500 Index Fund. The most likely source, and the way that Romney presumably built his stash:  start-up stock. While taxes on Romney’s traditional IRA will eventually be due when he and his heirs make required minimum withdrawals, the use of Roth IRAs for start-up stock has even more potential for limiting taxes on the rich. Contributions to a Roth are made on an after-tax basis, but all withdrawals in retirement are tax free.  Forbes has reported, for example, that Yelp founder 2010 Max R. Levchin held millions of shares of the social review site in his Roth IRA and that billionaire investor Peter Thiel put shares of PayPal and, it appears, early shares of Facebook,  in his Roth. Traditionally, tax breaks for retirement have enjoyed bipartisan support. But they are among the most expensive breaks in the tax code and  will inevitably become a target if and when Congress pursues a tax reform aimed at lowering rates and simplifying the tax code. Attorney Ed Morrow provides important commentary on the Supreme Court’s recent decision in Clark v. Rameker. , it has the exact same wording and the Court’s decision should apply equally to that paragraph as well. For a good overview of spousal rollovers, deemed rollovers, elections and different RMD rules between inherited and rollover IRAs, see ¶3.2, Life and Death Planning for Retirement Benefits, 7th Edition, Natalie Choate. .  It may also cause income tax effects, just like any lifetime transfer of an IRA to another owner. The ruling settles a split among federal appeals courts and allows the growing number of aging baby-boomers to better plan how they will pass on unspent IRA funds. Possibly compounding yesterday’s ruling are laws in seven state that specifically protect inherited IRA accounts from creditors. The bankruptcy court denied the exemption, concluding that an inherited IRA is not the same as a traditional IRA. A federal district court reversed, reasoning that the bankruptcy exemption includes any account in which funds were gathered for retirement purposes. The Seventh Circuit reversed the District Court. For more on this topic, see Trust Regulatory News. For a copy of the U.S. Supreme Court ruling Click Here. Do have a good reason to leave your money in a trust. Leaving an IRA to a trust is different from putting other assets into a trust after death. Do be sure the trust beneficiaries are clearly people. When inheriting an IRA, one of the goals is to preserve the tax-advantaged status of the account for as long as possible. In order for the IRA to be distributed through a trust, the trust must have beneficiaries and they must be people. To preserve the ability to stretch the payment out over a long period of time, the trust has to have a beneficiary who is a person with a birthdate and life expectancy.  By using the spousal rollover option, couples can preserve the tax benefits of the account for generations. Do consider separate trusts for multiple beneficiaries. Sometimes, the easiest solution is the best, and that may mean skipping a trust altogether. Once in a trust, the inherited IRA assets will be shielded from creditors, as long as the trust document has the appropriate language, he said. Advisers need to weigh each case individually, partly because of the taxes involved, Mr. Bentley cautioned. Trusts are taxed at the top rate on any income over $12,150, so the inheritance could end being taxed more heavily. In fact, Ohio has expanded creditor protection and now shields inherited IRAs from creditors. But Mr. Bentley and other Ohio advisers like Amy Weldele in Columbus are mindful that those rules could be changed by lawmakers or the courts. No doubt the outcome is of concern for many in the advisory industry given that most retirement money sits in IRAs, more aging baby-boomers are leaving behind unspent IRA assets to heirs, and more Americans are ending up in bankruptcy or have credit problems. If the high court rules creditors can have the assets, then two groups of taxpayers will need to rethink their strategies, he said. Advisers for years have been reminding their clients that inherited IRAs need to be treated differently from traditional and Roth accounts, because the tax rules on them are different. Peter Lang, a managing director at HighTower Westchester in Harrison, N.Y., which manages around $450 million, said that in helping settle a number of estates in the past year or so for clients, one of the first things his firm tells heirs is not to co-mingle inherited IRAs with traditional IRAs due to differing distributions requirements for inherited IRAs. Now, heirs may have even more to worry about when a loved one leaves them an IRA, he said. Hanson McClain Group, an independent advisory firm in Sacramento, Calif., sent an email Tuesday reminding advisers to make sure they can demonstrate why the client decided in favor of the rollover, and document the client was made aware of the potential downside, such as higher fees, said Scott Hanson, a senior partner and founding principal. Even some larger firms are reviewing their call center protocols, marketing, and adviser education to make sure they avoid potential run-ins with regulators, according to a source familiar with the matter. Advisers and their firms benefit from rolling funds over into IRAs because they get access to managing those investments, which generates fees for holding the account and commissions for trading securities and funds. Some firms charge a fee for the rollover itself. U.S. retirement assets totaled $19.5 trillion at the end of 2012, according to the Financial Industry Regulatory Authority Inc. Of that, $5.4 trillion was invested in IRAs, $5.1 trillion in defined contribution plans and $9 trillion in other retirement plans. Despite the concerns, a 401 plans, the investment options are limited and often lack diversification. Still, many advisers believe keeping funds in an existing 401s, particularly if employers pass them on to the plan participants, but generally brokerage fees are higher, advisers say. That is why it is important for advisers to be able to prove that, when they recommend a rollover into an IRA, the switch benefits the customers by improving investment options and, ultimately, returns, or have other benefits. Knut A. Rostad, the compliance officer at Rembert Pendleton Jackson, an investment advisory firm in Falls Church, Va., also favors having investors stay put in their 401s. Four out of ten people who are supposed to take withdrawals from their Individual Retirement Accounts for 2013 had yet to do so as of Dec. 6, putting them in danger of facing a tax penalty, according to Fidelity Investments. If you fail to take a required minimum distribution from an IRA, you risk owing a penalty calculated as 50% of the amount you should have taken out but failed to. So it’s good news that there’s a handy solution to prevent this: putting your IRA distributions on auto-pilot. Fidelity has been promoting the idea of enrolling in automatic withdrawals to its clients, and for tax year 2013 almost half of its 500,000 Individual Retirement Account owners who are required to take money out were signed up, a 167% increase over tax year 2012. Still 42% hadn’t taken any money out as of Dec. 6, suggesting a lot of taxpayers are dawdling—or possibly making a big tax mistake. A quick recap of the basic rules: IRA owners must normally begin taking annual RMDs after they turn 70 and a half from their own traditional IRAs or IRAs inherited from a spouse, although not from their Roth accounts. Non-spousal IRA heirs of any age must take RMDs from both traditional and Roth accounts. The amount you must take out is calculated based on your life expectancy and the balance in your IRAs the end of the prior year. There are special rules: for folks who turn 70 and a half, they typically have until April 1 of the following year to take their first distribution. Another trap: there is an RMD required in the year of death, if the deceased is over 70 and a half. Some IRA owners might be waiting until year-end simply to get every last day out of the tax-deferred compounding that’s the appeal of these accounts. A couple of other IRA-RMD-related items on the legislative front to watch out for: President Barrack Obama has proposed eliminating RMDs for IRAs worth $75,000 or less, and making non-spouse beneficiaries of inherited IRAs deplete the accounts within five years of inheriting them. Advisors have been perplexed for years trying to find successful ways to maintain existing business when the current generation of clients dies. In fact, recent studies by TD Ameritrade and Pershing have shown that roughly 80% of individual retirement account assets will be lost when a client passes away. Increasingly, investment advisors and custodians are being forced to look for alternative methods to retain IRA assets and accounts. Click here to continue. Critical mass pushes outsourced approaches into the industry mainstream and big players keep lining up. The future is here, grab while you can. We’re coming up on the seventh anniversary of the Lehman Brothers crash and I can’t help but notice that the post-traumatic wounds have finally healed. Displacing $11 billion in assets creates a teachable moment for the entire industry. Creating a recovery that turns a disruptive surprise into a transformative opportunity. Life insurance is one of the least understood financial products in the world. In just a few minutes of study, one can reasonably grasp the concept of equity interests in a business , bonds and other forms of debt. Even more complicated financial products, such as derivatives and options can be readily understood. Shifting from accumulation to the distribution phase can dramatically simplify your clients’ lives. With the right technology, it can have a similar effect on an evolving wealth management operation. A few days ago the IRS quietly folded a long-standing claim that Detroit industrialist and basketball fan Bill Davidson’s heirs owed $2.9 billion on a fortune that might have been worth $3.5 billion at its peak.
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