IRAs at Death & Beyond Including Trusts - 20+ Case Studies
The Treasury has finally promulgated the proposed regulations to implement the SECURE Act. It includes many refinements to the post-mortem distribution rules. Reviewing beneficiary designations and otherwise updating estate plans will be necessary. Specifically, this advanced session will include the following:
- A review of how the new regulations are structured
- Tools to distill the new rules to common practical situations
- Nuances to the new 10-year rule
- Planning for the surviving spouse
- Planning to capture the five exceptions to the new 10-year rule
- 22 practical examples make the new rules easy to understand
- Disability and special needs issues RMDs during the 10-year period for deaths after the RBD
- No forced RMDs for Roths during the first nine years after death
- Special rules for spouses, including rollover rules
- New provisions for decanting and reforming IRA trusts
- New provisions for Power of Appointment trusts
- Easy and concise case studies
Presented by:
CLE: 1.5 general credits
Approved States: AR, CA, CO, GA, IL, NJ, NV, NY, OK, PA, TN, UT, VT
(AK, AZ, CT, ND, NH, TX eligible to claim credit. MO eligible to claim general credit only.)
We will supply you with the information needed to apply in other states.
Contact shopcle@wealthcounsel.com for CLE assistance.
WealthCounsel members: This CLE eligible program is complimentary for WealthCounsel members. Please access and view it here via the member website for optimal experience and inclusion in your CLE Profile Account.
