The ACTEC Family Estate Planning Guide offers families insight into the fundamentals of wills and trusts to encourage planning. We have tapped some of our most distinguished ACTEC Fellows to help explain to families some of the basics of wills, estate planning and guardianship.
How the SECURE Act May Impact Your Retirement Plan — The SECURE Act, enacted in December 2019, changes everything in regard to estate planning with retirement benefits. Learn what you need to know from the experts at ACTEC.
ACTEC will periodically provide technical comment and expertise to the Congress, the Internal Revenue Service, and the Department of the Treasury in regard to proposed or existing regulations, forms or other administrative rulings.
July 2020 Guidance Request Part II - ACTEC submits Part 2 of its request for guidance from Treasury regarding Section 401 of the SECURE Act, providing Treasury with detailed and comprehensive comments that address varying issues under the SECURE Act. (July 29, 2020)
July 2020 Guidance Request - ACTEC requests guidance from Treasury that will assist taxpayers with issues raised by the changes to the required minimum distributions (“RMDs”) after the death of an Employee found in Section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019, Pub. L. 116–94, part of the Further Consolidated Appropriations Act, 2020 (the “SECURE Act”) (July 14, 2020)
2020 Guidance from Treasury Regarding Selected Provisions of the SECURE Act — ACTEC's request for interim guidance from Treasury that ACTEC believes will be needed by taxpayers in 2020 to adequately address the changes the SECURE Act made in the law relating to distributions from inherited plan accounts and IRAs after the death of the plan participant or IRA owner (March 31, 2020).
ACTEC Trust and Estate Talk is a free weekly podcast series. The series offers wealth planning professionals best practice advice, insights, and commentary on subjects that affect the profession and clients.
- The SECURE Act — posted November 12, 2019
- Understand the impacts of the SECURE Act and how it may affect non-spouse beneficiaries of retirement accounts.
- Looking Back at Our Most Popular Podcasts | 100th Special — posted March 31, 2020
- Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
- Updating Existing Estate Plans Under the SECURE Act (SECURE Act Special - Part 1 of 5) — posted April 22, 2020
- Recommendations for trust and estate attorneys as to what to discuss with clients and next steps following the SECURE Act.
- Planning for Common Scenarios Under the SECURE Act (SECURE Act Special - Part 2 of 5) — posted April 28, 2020
- Designing and Drafting Trusts in Light of the SECURE Act (SECURE Act Special - Part 3 of 5) — posted May 5, 2020
- The SECURE Act has reduced the period over which most people can take distributions to only 10 years, which affects the way T&E attorneys are going to design and draft trusts. Get the inside scoop.
- Disabled or Chronically Ill Beneficiaries Under the SECURE Act (SECURE Act Special - Part 4 of 5) — posted May 12, 2020
- The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
- Charitable Planning Under the SECURE Act (SECURE Act Special - Part 5 of 5) — posted May 19, 2020
- Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
- Trusts for Disabled and Chronically Ill Beneficiaries under the SECURE Act — posted September 1, 2020
- Trust for disabled and chronically ill beneficiaries changed under the SECURE Act, enacted in last 2019. Learn what changed, what is an AMBT, and ACTEC’s requests for guidance from Treasury concerning items that need clarification.
Subscribe on iTunes, Spotify, Soundcloud, Stitcher, or PlayerFM.
Retirement and Estate Planning after the SECURE Act by Natalie B. Choate and Steven E. Trytten
Available for purchase in the ACTEC Store. ACTEC Fellows, please log in to receive the discounted price.
The SECURE Act, enacted on December 20, 2019, is the most important development in the retirement plan area in many years. This Act changes the game for both retirement planning and estate planning for retirement assets. The panel will analyze the new law and explore how to approach planning under the SECURE Act, why planners will still need to know the pre-SECURE Act version of the rules, how to plan with trusts as retirement plan beneficiaries and why flexibility will be more important than ever. The discussion will consider charitable planning with retirement plan assets under the SECURE Act and existing planning techniques that still make sense.