Available in:

OnDemand Course

Restructuring Trusts for the New Tax Law: Trusts Under the SECURE Act

Learn how the SECURE Act is changing trust planning and how to best advise your clients with the changes taking place.

The SECURE Act became effective in January and is perhaps one of the most significant changes to trust planning that estate planners have seen in years. The new law will have no impact on some client estate plans, but could have a huge impact on others, and produce unintended - and undesirable - results. This topic will examine how trusts are traditionally used in planning for retirement benefits, and how the SECURE Act changed this planning. The use of both accumulation and conduit trusts will be explored, including a discussion of which may be more appropriate when planning for a client's spouse, children, and others. This material will discuss how to modify existing trust plans so that the client's objectives are still satisfied, and property isn't forced out of a trust earlier than expected. Additionally, more advanced trust strategies will be described for creating potentially better results than traditional planning now allows.

93 minutes
Course Exam
Certificate of Completion
Purchase Options

Add to Wishlist

More Program Information

Why Lorman?

Over 37 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

Overview of the SECURE Act

  • Summary of Major Changes to Existing Retirement Benefits Rules
  • SECURE Act's Limits on the Traditional Income Tax Deferral Provided by Retirement Assets
  • Changes for Retirement Benefits Passing in Trust

Impact on Existing Trusts

  • Trusts Where the Employee Has Already Passed Away - No Impact
  • Trusts Created by Living Employees - Changes May Be Necessary

How to Restructure Existing Trusts

  • Trusts for a Surviving Spouse
  • Trusts for Descendants or Others

New Trust Concepts and How They Work With the SECURE Act

  • CRTs
  • BDITs
  • QSSTs
Purchase Options

Add to Wishlist

More Program Information

Why Lorman?

Over 37 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 Course

This course was last revised on August 11, 2020.

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

  • CA MCLE 1.5
     
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

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

Purchase Options

Add to Wishlist

More Program Information

Why Lorman?

Over 37 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

Jonathan G. Blattmachr

Jonathan G. Blattmachr

InterActive Legal

  • Principal at InterActive Legal
  • More than 45 years of experience in trusts and estates law
  • Former partner in Milbank (formerly, Milbank Tweed Hadley & McCloy) in New York
  • Admitted to the bars in New York, California, and Alaska
  • Wrote or co-wrote nine books and more than 500 articles on estate planning topics
  • Writes and lectures extensively on estate and income tax planning, as well as charitable giving
  • Editor of Wealth Transfer Planning and founder of InterActive Legal - www.interactivelegal.com
Teresa L. Bush, Esq.

Teresa L. Bush, Esq.

InterActive Legal

  • Over 30 years of experience in trusts and estates law
  • Director of Education and Support Services for InterActive Legal
  • Former attorney with Kelly, Hart, and Hallman in Fort Worth, Texas, and tax consultant with Ernst & Young
  • Author of several articles/blogs on estate planning topics
  • Frequent presenter of online webinars and training classes, including: Effect of Recent Events on Estate Planning, Estate Planning Before 2026 and Beyond for Married Couples, and Restructuring Trusts for the New Tax Law: Trusts under the SECURE Act
  • Graduate, Rice University and University of Texas School of Law
  • Can be contacted at [email protected]
Purchase Options

Add to Wishlist

More Program Information

Why Lorman?

Over 37 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.

All of your training, right here at Lorman

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • OnDemand Courses
  • Live Webinars
  • MP3 Downloads
  • Course Manuals
  • Executive Reports
  • White Papers and Articles

Additional benefits include:

  • State Specific Credit Tracker
  • All-Access Pass Course Concierge

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 407607
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!