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Estate Planning for Retirement Benefits Part 2023 - 6 CLE

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Estate Planning for Retirement Benefits:

Navigating the Minimum Distribution Rules for Individual Beneficiaries

Featuring Natalie B. Choate


What Estate Planners Must Know When a Trust is Beneficiary of Retirement Benefits

• The IRS's “minimum distribution trust rules” under which a “see-through trust” can qualify as a “designated beneficiary.”

• Why see-through trust status still matters under SECURE

• Drafting mode vs. cleanup mode: How to play it safe when planning but get creative when you have to

• When to use multiple trusts for different assets or beneficiaries

• Trust income tax rules: What happens when “DNI” meets “IRD”

• Trust accounting for retirement benefits: Why it matters even more post-SECURE

• When and how to transfer an IRA out of a trust or estate

Navigating the Minimum Distribution Rules for Individual Beneficiaries and Trusts

How to integrate retirement benefits into the typical estate plan now that SECURE has taken away the life expectancy payout for most beneficiaries. Case studies illustrate the planning options for the client whose major asset is an IRA or other retirement plan, and who wants to:

• Benefit the surviving spouse (including "second marriage" situation)

• Leave benefits to adult children, minor children, multiple children

• Leave benefits to a disabled beneficiary

• Plan for a traditional vs. a Roth IRA

• Hear about “outside the box” solutions for replacing the stretch IRA

• Keep perpetual control while getting maximum deferral and low tax rates

• Hint: That last client may be disappointed

This presentation answers these questions, explaining the pros, cons and pitfalls of various approaches, including the conservative, the practical and the "cutting edge."



Roth IRA Planning, Charitable Giving with Retirement Benefits, Lifetime Planning, and Everything Else You Need to Know.

Roth IRAs, offering tax-free distributions and no required distributions during the participant’s life, are now available to high-income clients. To help you advise your clients regarding this significant planning opportunity, Natalie Choate explains the rules and shares expert tips about:

• How to create a Roth IRA

• Designated Roth accounts (“Roth 401(k)s”)

• How the minimum distribution rules apply to Roth IRAs

• How to get a “free” (or cheap) Roth conversion

• Beneficiary Roth conversions

• Estate planning with Roth IRAs

• Which clients should (and should not) “go Roth”

Advantages and Pitfalls of Using Retirement Benefits to Fulfill the Client's Charitable Goals, Both as Part of the Estate Plan and During Life, Including:

• Double tax saving by leaving IRA to charity

• Seven ways to leave retirement benefits to charity

• Which charitable entities are suitable as IRA beneficiaries (or not)

• What to do if a trust has both charity and human beneficiaries

• Trust income tax traps for the charitable deduction

• Charitable remainder trust still works to solve estate plan problems while benefitting charity

• Can a charitable remainder trust replace the stretch IRA?

• Qualified charitable distributions—lifetime gifts from the IRA (including new SECURE limit)


Natalie B. Choate, JD, is a formerly practicing estate planning lawyer based in Wellesley, Massachusetts. Her full time job now is writing and lecturing about the individual tax and estate planning and compliance aspects of IRAs and other tax-favored retirement plans. Her books Life and Death Planning for Retirement Benefits and The QPRT Manual are leading resources for estate planning professionals.

Miss Choate is a former chairman of the Boston Bar Association Estate Planning Committee, which she founded in 1981. She is a former Regent of the American College of Trust and Estate Counsel and former Chairman of its Employee Benefits Committee. She is a member and former officer of the Boston Probate and Estate Planning Forum. She was named “Estate Planner of the Year” by the Boston Estate Planning Council, and was one of the first 10 attorneys to receive the “Distinguished Accredited Estate Planner” award from the National Association of Estate Planners and Councils. She is listed in The Best Lawyers in America.

Estate Planning for Retirement Benefits:

Navigating the Minimum Distribution Rules for Individual Beneficiaries

Featuring Natalie B. Choate

ICLEF • Indiana Continuing Legal Education Forum, Indianapolis, IN • Premier Indiana CLE


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