Once and for (almost) always, here is what you need to know to do estate planning for your clients’ retirement benefits. SECURE (2019) has been digested...we now have FINAL regulations that cleared up 99% of questions and problems. And even SECURE 2.0 (2023) is almost wrapped (some final and some proposed regs issued July 2024).

Here are the ANSWERS you will get from Natalie Choate’s exclusive LISI Webinar:

• How to test a trust for “designated beneficiary” status (and whether/why you care)

• IRS’s terms and rules for trusts named as beneficiary of an IRA: see-through trust, conduit trust, accumulation trust, AMBT

• Realistic planning options for the client’s surviving spouse, minor children, disabled beneficiaries, elderly, and other adults

• “Separate accounts” for subtrusts: How and why to get them (or block them)

• The big picture: You are doing planning for the client’s worst asset. Make it less worse with your plan!