Name
Making Retirement Benefits Payable to Trusts
Date & Time
Thursday, September 23, 2021, 4:00 PM - 6:00 PM
Speakers
Natalie Choate, Esq. - Ataxplan Publications
Description
What estate planners must know when a trust is beneficiary of retirement benefits:
- The IRS's “minimum distribution trust rules” under which a “see-through trust” can qualify as a “designated beneficiary”
- Why see-through trust status still matters under SECURE
- Drafting mode vs. cleanup mode: How to play it safe when planning but get creative when you have to
- When to use multiple trusts for different assets or beneficiaries
- Trust income tax rules: What happens when “DNI” meets “IRD”
- Trust accounting for retirement benefits: Why it matters even more post-SECURE
- When and how to transfer an IRA out of a trust or estate
Course Level
Advanced
Course Focus
Trusts & Estates
Credit Type
General
Eligible CLE Credits
2.0
CLE Eligibility
Eligible for CLE credit