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2022 AICPA & CIMA ENGAGE

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


Jun 6, 2022 11:15am ‐ Jun 6, 2022 12:05pm


Standard: $49.00

Description

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.

Speaker(s):

  • Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), Partner, Keebler and Associates, LLP

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