About the Course
Introduction
This CLE/CPE webinar will guide trust and estate counsel on the complexities in estate planning in light of IRS rules and regulations regarding inherited individual retirement accounts (IRAs), required minimum distributions (RMDs), and trusts receiving retirement benefits. The panel will discuss key provisions impacting estate planning under the IRS rules and regulations, the SECURE Act and SECURE 2.0, mechanisms to avoid pitfalls concerning inherited retirement benefits, plan transfers, required distributions, and other essential items to ensure optimum planning.
Description
On July 19, 2024, the IRS issued final regulations for the RMD rules. Effective as of Sept. 17, 2024, the final regulations reflect changes made by the SECURE Act and SECURE 2.0 impacting retirement plan participants, IRA owners, and their beneficiaries. In addition, the IRS issued proposed regulations addressing additional RMD issues under SECURE 2.0.
The final regulations provide clarity on the 10-year rule for inherited IRAs, including ensuring that inherited retirement accounts are withdrawn and taxed in a timely manner. Before the SECURE Act and SECURE 2.0, beneficiaries of inherited IRAs could choose a lump sum withdrawal or stretch the withdrawal of RMDs over their life expectancy. Under the final regulations and the 10-year limitation, trusts and estates counsel must carefully plan to minimize taxes and protect beneficiaries.
In addition, beneficiary designations and utilizing IRA trusts must be considered due to the fact that the final regulations include new terminology and definitions, the inclusion of eligible designated beneficiaries (EDB) and category options, and other key issues.
Listen as our panel discusses key provisions impacting estate planning under the final regulations, changes stemming from the SECURE Act and SECURE 2.0, and mechanisms to avoid pitfalls concerning inherited retirement benefits, plan transfers, required distributions, and other essential items to ensure optimum planning.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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Date + Time
- event
Tuesday, July 28, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Impact of IRS final regulations
II. SECURE Act and SECURE 2.0
A. Key terminology and definitions
B. Changes under the proposed and final regs
C. EDB categories
D. RMDs
III. The 10-year rule
IV. Planning strategies for surviving spouse
V. Planning strategies for minors
The panel will discuss these and other key issues:
- Key provisions under the IRS final regulations for retirement benefits
- Changes stemming from SECURE Act and SECURE 2.0
- New and complex distribution rules upon death
- EDB and category options
- What are the SECURE Act and SECURE 2.0 rules when using IRA trusts?
- Final regulations on RMDs
- How the RMD rules work in cases of IRA shelter/conduit trusts
Learning Objectives
After completing this course, you will be able to:
- Ascertain key tax planning tools in light of IRS final regulations for inherited IRAs
- Understand the tax savings benefits of IRA trusts and key components to minimize taxes
- Identify applicable rules under the SECURE Act and SECURE 2.0 impacting IRA trust planning
- Ascertain tax planning methods in utilizing and structuring IRA trusts
- Determine how the SECURE Act affects distributions of IRAs to beneficiaries
- Identify common beneficiary designation errors
- Decide when to consider a trust as a beneficiary
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
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Related Courses
Estate Planning for Retirement Benefits: IRS Regs, 10-Year Rule for IRAs, RMDs, Planning for Spouse and Minors
Tuesday, July 28, 2026
1:00 PM ET/10:00 AM PT
