This optional precursor is designed to provide attendees with a foundational understanding of the key terms, distribution rules, and common issues in estate planning for retirement accounts in preparation for Natalie Choate's more advanced presentation. During the precursor, we will explore the life cycle of a retirement account, beginning with its creation and ending with distributions after the participant's death, with a focus on distributions after death and their implications.

This precursor is recommended for those with limited experience planning for retirement benefits, though all registrants for the Retirement Benefits Workshop are welcome to attend.