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How to Draft IRA Beneficiary "See-Through" Trust Provisions

Learn the critical aspects of naming a trust as a beneficiary of a retirement account.

With retirement assets making up such a large portion of many clients' estates, paying retirement assets to trusts is becoming more and more prevalent. But a trust should not be named beneficiary of a retirement account without first carefully considering the provisions of the trust and the requirements necessary to obtain designated beneficiary status. During this topic the critical aspects of naming a trust as beneficiary of a retirement account and the ways to avoid some of the most common mistakes will be discussed.

Runtime: 89 minutes
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Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Requirements for a Qualified Trust Under IRC SEC. 401(a)(9)

  • Effect on Required Minimum Distributions
  • Standalone Trust vs. Revocable Living Trust

Countable Trust Beneficiaries

  • Successor Trust Beneficiaries
  • Conduit vs. Accumulation Trust
  • Eliminating Beneficiaries

Drafting Tips

  • Powers of Appointment
  • Separate Share Treatment
  • QTIP

Failure of Beneficiaries

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on March 6, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • AK CLE 1.5
     
  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 1.8
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NM CLE 1.5
     
  • NV CLE 1.5
     
  • NY CLE 1.5 including Areas of Professional Practice 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Michelle L. Ward, J.D., LLM.

Michelle L. Ward, J.D., LLM.

Keebler & Associates, LLP

  • Partner with Keebler & Associates, LLP
  • Emphasis in estate planning with primary focus on retirement distribution planning
  • Co-author of Panel Publishing's Roth IRA Answer Book and Quick Reference to IRAs and AICPA's The Small Business Jobs Act of 2010: Tools, Tips, and Tactics
  • Written articles appearing in Trusts & Estates, Investments and Wealth Monitor, and Journal of Retirement Planning
  • Member of the editorial advisory board of Informa Media‚Äôs Trusts and Estates magazine and associate editor of Journal of Financial Service Professionals
  • LL.M. degree in estate planning from Western New England College of Law; J.D. degree, University of Wisconsin-Madison Law School; B.A. degree, University of Wisconsin-Madison
  • Can be contacted at [email protected]
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Product ID: 401736
Published 2018
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