ALI CLE Drafting and Post-Mortem Issues Under the SECURE Act

Tuesday, April 18, 2023
12:00 PM - 01:30 PM

ACTEC Fellows Svetlana V. Bekman, Steven A. Benefield, Steve B. Gorin, and Deborah J. Tedford

Why You Should Attend

The most recent SECURE Act proposed regulations authorize additional estate planning strategies that were not previously available when the Act was signed into law in 2019. Unlike other programs that just discuss the SECURE Act and the changes it imposed on retirement plan rules, this webcast will provide forms AND discuss the reasoning behind various clauses and how and when to use them. Don’t miss the chance to add these practical tools to your estate planning practice!

What You Will Learn

In this 90-minute webcast, a panel of experienced estate planners and ACTEC Fellows will:

  • go through forms that lawyers can use to draft trusts and beneficiary designations for IRAs and other retirement plans under proposed (or, if then issued, final) regulations under the SECURE Act
  • discuss the law underlying the forms and practical applications
  • review last-one-standing trusts, age 31 trusts, conduit trusts, family trusts, and trusts for the disabled or chronically ill
  • discuss why using customized beneficiary designations is necessary to avoid certain issues in administering trusts
  • review post-mortem issues, including how to apply strategies to try to minimize income taxation on retirement benefits held in trust
  • discuss selected highlights of SECURE 2.0

Questions submitted during the program will be answered live by the faculty. All registrants will receive a set of downloadable course materials to accompany the program.