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
Identify new estate planning best practices for IRAs
Recognize the source of the changes and the mathematics of the options.
CPA/PFS, MST, AEP (Distinguished),
Keebler and Associates, LLP