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Missed our Virtual Event with Natalie Choate?
Recording available to CEPC Members for Purchase!
Recordings include both sessions!
Estate Planning for Retirement Benefits under the New RMD Rules
IRAs and other retirement plans are subject to many intricate and technical tax rules. With trillions of dollars now held in these assets, most estate planning professionals have clients who have a significant portion of their wealth in IRAs and other retirement accounts. Advisors need to understand how best to structure the estate plan to achieve clients’ goals within today’s narrow income tax and trust rules. This session features an in-depth look at estate planning options for clients’ retirement accounts in light of SECURE (2019) and the IRS proposed regulations (2022). The “stretch” IRA is a thing of the past for 99% of clients. Learn how to accommodate clients’ goals within the limits of the “10-year rule” and stringent requirements for trusts named as beneficiary.
IRA Mistakes and How to Fix Them
As and other retirement plans are subject to many intricate and technical tax rules. With trillions of dollars now held in these assets, most estate planning professionals have clients who have a significant portion of their wealth in IRAs and other retirement accounts. Advisors need to understand how best to structure the estate plan to achieve clients’ goals within today’s narrow income tax and trust rules. This session will explain the different ways that IRAs can fall out of legal compliance, the resulting punishments that can result under the Tax Code, and how to remedy problems that have occurred.
 Speaker:
Natalie B. Choate, JD
Natalie B. Choate is an estate planning lawyer, writer, and speaker specializing exclusively in the tax and estate planning treatment of IRAs and other qualified retirement plan accounts. Her book Life and Death Planning for Retirement Benefits (8th ed. 2019) is a leading resource for tax and investment professionals She is no longer advising clients, in order to focus on writing and teaching.
Her articles have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management, and she is a frequent contributor to the Leimberg Information Services’ Employee Benefits Newsletter and Ed Slott’s IRA Advisor. She has lectured at major tax institutes and other venues in all 50 states, and now provides webinars for organizations around the country.
Natalie is a fellow (retired status) and former Regent of the American College of Trust and Estate Counsel, former chair of its Employee Benefits Committee, and an editorial advisor for Trusts and Estates. The National Association of Estate Planners and Councils awarded her the Distinguished Accredited Estate Planner designation and the Hartman Axley Lifetime Service Award. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, and Forbes.
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