Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Sunday, January 24, 2021

Estate Planning for Retirement Benefits after the SECURE Act

Richard L. Kaplan recently published an article entitled, Estate Planning for Retirement Benefits after the SECURE Act, Wills, Trusts, & Estates Law ejournal (2020). Provided below is the abstract to the Article. Estate planning

This brief essay examines one of the most significant intersections of Elder Law and Trusts & Estates – namely, distributions from defined contribution retirement plans after the participant dies. Particular attention is paid to recently enacted statutory changes, including the end of so-called “stretch IRAs,” which allowed non-spouse beneficiaries to spread withdrawals from inherited retirement accounts over their lifetimes. This essay also addresses strategic considerations in designating beneficiaries for such accounts.


Articles, Current Affairs, Current Events, Estate Administration, Estate Planning - Generally | Permalink


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