EST2203. IRAs at Death & Beyond: Planning for post-mortem distributions after the proposed regulations implementing the SECURE Act

To submit a question or participate in polling, click the link above. After much delay and anticipation, Treasury has finally promulgated the proposed regulations to implement the SECURE Act. It includes many refinements to the post-mortem distribution rules. Reviewing beneficiary designations and otherwise updating estate plans will be necessary. Specifically, this session will include the following: A review of how the new regulations are structured Flowcharts to distill the new rules to common practical situations Nuisances to the new 10-year rule Planning for the surviving spouse Planning to capture the exceptions to the new 10-year rule

Learning Objectives:

• Identify new estate planning best practices for IRAs
• Recognize the source of the changes and the mathematics of the options.