SECURE Act 1.0 limited the period that beneficiaries may enjoy the tax-deferred benefits of IRAs and employer plans. However, other rules remain in effect, which can cause beneficiaries to unintentionally shorten those periods and find themselves with forced distributions, accelerated inclusion in income, and IRS-assessed excise taxes.

• How does an advisor help to protect their beneficiaries from these adverse consequences?
• What are some of the best practices for pre-death planning?

This session will answer these and other pertinent questions about inherited retirement accounts.

During this seminar, you will gain practical knowledge on how to:

• Implement strategies that can help beneficiaries get the maximum stretch periods available.
• Determine the options that are available to primary and successor beneficiaries.
• Help beneficiaries retain tax-deferred tax status when moving inherited retirement accounts.
• Identify unique opportunities available to spouse beneficiaries and the impact of each option.

This session will also include a review of real-life cases, a discussion about best practices for beneficiary designations, and operational procedures to consider when naming a trust as the beneficiary of a retirement account.