Retirement Plan Distributions for Spouses and Descendants: Final Regs and Latest Planning Strategies

ALI CLE [American Law Institute Continuing Legal Education]

Our faculty of seasoned practitioners will address estate planning for retirement benefits in light of the SECURE Act and SECURE 2.0, with a special emphasis on the new final rules for inherited IRA beneficiaries and the proposed spousal election regulations. After a brief refresher of the foundational definitions and concepts, the focus will be on planning for a surviving spouse and descendants in today’s changing landscape, including:

• Key definitions and terminology under SECURE Act and SECURE 2.0
• Changes with the SECURE Act and SECURE 2.0 and the proposed and newly finalized regulations
• New required beginning date
• New and more complex distribution rules after death of owner
• Creation of eligible designated beneficiary (EDB) categories
• Eligible Designated Beneficiary categories options
• Final regulations on required minimum distributions (RMDs)
• Proposed spousal election regulations
• 10-Year Rule triggers for EDB
• Planning for a surviving spouse
• Planning for minor child

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