About the Course
Introduction
This CLE/CPE webinar will provide trusts and estates counsel and advisers an in-depth analysis of critical issues and challenges of beneficiary designations in estate planning. The panel will discuss the legal and tax implications of beneficiary designations, key considerations in transferring probate and non-probate assets, the tax consequences of beneficiary designations, managing retirement accounts in light of SECURE 2.0, the use of trusts, and other critical issues for estate planners.
Description
Beneficiary designations are critical to effective tax and estate planning and typically supersede non-probate asset transfers provided in a will or trust. Estate planners and advisers must recognize key issues regarding beneficiary designations and their impact on estate planning.
A common mechanism to avoid probate is the set up of transfer-on-death (TOD) and paid-on-death (POD) accounts which could have unintended consequences. PODs are used for bank accounts and certificates of deposit, while TODs are typically used for stocks, bonds, brokerage accounts, and real estate. However, careful consideration must be given to the potential conflict these designations may have on wills, trusts, or other estate planning documents, along with the possibility of having insufficient funds to pay debts, taxes, or other expenses.
Furthermore, beneficiaries must also be identified for life insurance policies, 529 plans, annuities, LTC policies, and retirement accounts. Naming these beneficiaries often has significant tax and estate implications. In addition, the SECURE Act eliminated the stretch IRA and replaced it with a 10-year distribution rule for non-eligible designated beneficiaries.
Listen as our panel discusses the legal and tax implications of beneficiary designations, critical considerations in transferring probate and non-probate assets, managing retirement accounts under SECURE 2.0, and using trusts and other essential issues for estate planners.
Presented By
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Mr. Gerity is a distinguished attorney in Arizona who brings a wealth of experience to every case, whether representing a client to develop an estate plan or providing legal advice for a business entrepreneur, he is an experienced and reliable lawyer who knows how to provide the solutions clients need. Mr. Gerity has been admitted to practice law in Arizona State and Federal courts since graduating from the Arizona State University College of Law in 1994. Mr. Gerity is admitted to practice law in Colorado and before the United States Patent and Trademark office.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Monday, November 10, 2025
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Common beneficiary designation issues
II. Probate vs. non-probate assets
III. TOD and POD designations
IV. IRA beneficiary considerations and distributions under SECURE Act and SECURE 2.0
V. Tax implications
VI. Trusts as beneficiaries
VII. Best practices for handling beneficiary designation errors
The panel will review these and other critical issues:
- When do beneficiary designations trump heirs outlined in a will?
- How SECURE and SECURE 2.0 distribution rules affect the tax consequences of inherited IRAs
- What are common errors when naming beneficiaries, and how can they be avoided?
- When should a trust be a named beneficiary?
