Two Inherited IRA Strategies that Could SaveYour Family Over a Million Dollars in Taxes

“I used the Disclaim-to-Special-Needs-Trust strategy in my own family and saved my daughter, Erica, who has a disability, a projected $1,178,397 in lifetime taxes on a $500,000 inherited IRA. Larger IRAs mean even more savings. Then add optimal Roth IRA conversions into the mix for possible additional tax savings.”

— James Lange, CPA/Attorney

This strategy was referenced by Ashlea Ebeling in The Wall Street Journal on December 22, 2025, and described in Jim’s February 2026 Forbes.com article.

Planning for a child or grandchild with a disability generally rests on three pillars:

1. Securing and preserving eligibility from the Social Security Administration (SSA), such as Supplemental Security Income (SSI) or Social Security Disability Insurance (SSDI);
2. Putting the core estate planning documents in place, including wills, Special Needs Trusts (SNTs), and coordinated IRA and retirement plan beneficiary designations; and
3. Optimizing the income-tax result of the retirement assets you may leave behind.

Many families work hard on the first two and never learn about the third. This webinar focuses on the third pillar, which is where the two strategies covered here can save your family well over a million dollars in taxes on an inherited IRA.

James Lange, CPA/Attorney

Jim is the author of 10 best-selling financial books including Retire Secure for Parents of a Child with a Disability. Quoted 37 times in The Wall Street Journal. A Forbes.com contributor with more than 20 published articles, including three pieces on planning for families with a child who has a disability, published in the last two months, co-developed with Andy Hook—all included in your resource package. Jim’s daughter, Erica, who has a disability, benefited from these strategies. Your clients can too!

Andrew H. Hook, CELA, AEP, CFP® and Past President of the Special Needs Alliance

Former Director of the National Academy of Elder Law Attorneys (NAELA). Former editor-in-chief of the NAELA Journal. Fellow of the American College of Trust & Estate Counsel (ACTEC) and NAELA. Founder of Hook Law Center, Virginia Beach. Co-author, Special Needs Trust Handbook (Wolters Kluwer). Of Counsel at Hook Law Center effective July 1, 2026, with more than 50 years of legal expertise.

Who Should Attend

This webinar is for parents and grandparents of a child or grandchild with a disability or a condition that limits independent living. Your child may qualify for SSI or SSDI, or may not qualify for government benefits but still qualify for favorable tax treatment. Even a child rejected for SSI or SSDI could qualify for the same favorable tax treatment under the chronically ill exception of
IRC §7702B(c)(2).

This is easier than you might guess. It includes adult children on the autism spectrum who hold jobs but require supervision, adult children with traumatic brain injuries, progressive neurological conditions, serious mental illness, early-stage cognitive decline, and other conditions that make independent living difficult or impossible. Both pathways are covered in this webinar.

These Strategies are Simpler Than They Sound

You don't need to become a tax expert to benefit from this. You just need to know these strategies exist—and ask the right questions before it's too late. You will get a better understanding of the tax saving opportunities, the need for a properly drafted SNT, updated beneficiary designations, and coordinated disclaimer language. This information will also help you choose the appropriate attorney, CPA, or financial advisor you may engage to help you with your planning.