Drafting and Planning for After-Death Dispositions of Retirement Account Assets under the SECURE Act
Tue, January 19, 2021
4:00 PM - 5:00 PM ET
In the current absence of Treasury regulations or other detailed guidance under the SECURE Act changes to Code section 401(a)(9), this program will offer tips for discussions with clients and approaches to deal with retirement account assets that will be payable after the client’s death to individual beneficiaries or trusts. Our discussion will include suggested look-through trust provisions for accumulation trusts, conduit trusts and the discretionary power of a trustee to choose the time(s) and amounts of withdrawals under the 10-year payout rule when it applies.
Our speaker will explicitly confront the challenges of helping clients design and draft will or trust provisions to deal with retirement account payout/distribution issues that clients urgently need to deal with, but at a time when we don’t have proposed Treasury regulations and despite the fact that years or decades may pass after the will or trust document is signed and when the client/account owner later dies.
Please note: this program will take place as a live webinar via Zoom conferencing and CLE credits earned will be reported as distance education credit. Instructions for accessing the webinar will be provided in your registration confirmation email. As a reminder, distance education limitations have been relaxed due to the COVID-19 public health emergency. There is no limitation on distance education for attorneys and judges with three-year cycles ending in 2020; the limit has been increased to 24 hours for attorneys with three-year cycles ending in 2021/2022. Go here for more details.
Featuring: Jeffrey S. Dible, Frost Brown Todd LLC
Indiana Commission For Continuing Legal Education
Credit has been approved with the Indiana Commission For Continuing Legal Education for 1.00 General credit and 1.00 Speaker General credit.
A Zoom link will be included in your registration confirmation email and resent the day of the program. If you have trouble accessing Zoom, please contact firstname.lastname@example.org.
RESERVATIONS/CANCELLATIONS FOR LIVE EVENTS. To ensure the utmost accuracy in our reservation records, the Indianapolis Bar Association cannot accept reservations over the phone for CLE seminars, luncheons, or other programming. Reservations must be delivered or mailed to the Indianapolis Bar Association office, faxed to (317)269-1915, or e-mailed to email@example.com. Reservations received less than 24 hours prior to an event and walk-in registrations cannot be guaranteed; they will be accepted on a space-available basis, will include an additional $5 charge, and may not include lunch. Cancellations must be made 48 hours prior to the program to receive a refund. If no cancellation is received, payment is due in full. For arrangements due to physical disability, please call the Indianapolis Bar Association at (317) 269-2000.
RESERVATIONS/CANCELLATIONS FOR ONLINE COURSES. Your purchase provides a 30 day access from the time of purchase to view and complete the educational requirements of the Indiana CLE Commission. Failure to complete the online course within 30 days will require you to re-enroll and purchase again in order to view and complete the education program.
NOTE: CLE credit will not be reported to the Indiana Supreme Court Commission for Continuing Legal Education (CLE Commission) until payment for the course has been received in full. The CLE Commission will not approve online CLE credit if you previously received credit for the same live course. It is your responsibility to monitor your credits.
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Tue, January 19, 2021
4:00 PM - 5:00 PM ET