Description
Learn how the SECURE Act is changing trust planning and how to best advise your clients with changes taking place.The SECURE Act 2.0 was signed into law on December 29, 2022, just a few short years after the SECURE Act of 2019 had already dramatically impacted estate planning involving retirement benefits. The SECURE Act 2.0 changed the landscape of estate planning with retirement benefits yet once again. In this informative seminar, you will learn how to avoid unintended tax consequences under these new rules and to take advantage of potential opportunities under the new rules.
Date: 2024-09-19 Start Time: End Time:
Learning Objectives
The Secure Act of 2019
• New Rules for Required Minimum Distribution (RMDs)
The SECURE Act 2.0
• Further Changes to RMD Rules
• Favorable Changes to Section 529 Rules
How the New Rules Impact the Use of Trusts
• RMD Rules for Trusts With One Beneficiary
• RMD Rules for Trusts With Multiple Beneficiaries
Properly Structuring and Restructuring of Trusts
• Use of Separate Share Rule
• Four Part Test for Conduit Trusts
• Modification of Trusts
CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Jo Ann Gambale, Esq.-Wilentz, Goldman & Spitzer, P.A.
