Wills, Trusts & Estates Prof Blog

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

Monday, July 10, 2023

Practical Advice & Recent Developments in Estate Planning w/ Retirement Assets, Including Trusts

Please see below for more information about on-demand CLE course for New York and New Jersey attorneys entitled “Practical Advice and Recent Developments in Estate Planning with Retirement Assets, Including Trusts” which was recorded on May 18, 2023. 

Special thanks to Seymour Golderg (Goldberg & Goldberg, P.C., New York) for bringing this to my attention: 

Many taxpayers have accumulated a considerable amount of wealth in their retirement account arrangements, making estate and income tax planning, as well as asset protection planning with retirement type assets, especially important.

Mistakes are often made and can be extremely costly, as well as create numerous headaches.

This CLE program includes:

    • Common errors in retirement distribution planning
    • Why many beneficiary forms are defective
    • Customized Sample Beneficiary Forms
    • Advantages of trusts as IRA beneficiary (includes discussion of Effective Use of Roth IRA Trusts as a Credit Shelter Trust)
    • IRA Beneficiary Malpractice Case
    • Waiver of penalty rules under SECURE
    • Major IRS Penalty Changes Under SECURE 2.0 Act of 2022
    • Major IRS Statute of Limitation Changes Under SECURE 2.0 Act of 2022
    • Comment Letter to Treasury Department Involving an Oversight in Drafting Conduit Trusts
    • Oversight for IRA Trusts
    • IRA Trust Instructions
    • Avoiding Inclusion of Trust (includes non QTIP IRA Trusts) in the Gross Estate of certain Trustees under IRC Section 2041(b)(1) (General Power of Appointment)
    • And much more



Conferences & CLE, Estate Planning - Generally | Permalink


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