Retirement accounts are often clients’ largest assets, yet they frequently operate outside the traditional estate planning framework. Beneficiary designations, distribution rules, and plan and custodial procedures can override carefully drafted estate planning documents and lead to unintended results.

Even small errors in beneficiary designations or the postdeath handling of accounts can trigger unexpected taxes, accelerate distributions, and send retirement assets to unintended beneficiaries.

This session examines common mistakes that arise when estate planning strategies involving retirement accounts encounter operational realities. Through practical examples and real-world cases, Denise Appleby explains how beneficiary designations, plan provisions, and postdeath distribution rules can derail even the best estate plans—and how attorneys can help clients avoid these outcomes.