About the Course
Introduction
This CLE course will guide estate planners and advisers on the SECURE Act and SECURE 2.0's impact on estate planning and administration. The speaker will discuss current regulatory and tax rules stemming from the SECURE Act and SECURE 2.0 and challenges for retirement benefits, trusts, and distributions. The speaker will also provide effective estate and tax planning techniques in light of these rules.
Description
The SECURE Act and SECURE 2.0 contain several provisions that significantly changed the planning and administration of estates and trusts. Estate planners, advisers, and attorneys must recognize the impact of the SECURE Act and SECURE 2.0 and understand IRS interpretations, requirements, and pitfalls to avoid.
The SECURE Act includes substantial changes to how IRAs and qualified plans impact estate planning for retirement benefits. It raised the age for required minimum distributions from age 70½ to age 72, which also applies to qualified plans, and eliminates the age limit for contributions to IRAs. It also eliminates the "stretch" distributions from IRAs and qualified plans with limited exceptions. Under the law, beneficiaries must withdraw assets from an inherited account within 10 years of the owner's death, requiring careful planning to avoid unintended tax liability.
If a retirement plan participant doesn't want to leave benefits outright to a beneficiary, the participant must designate a trust as the beneficiary. For a trust to qualify as a designated beneficiary, it needs to be a "see-through trust" that is either a "conduit trust" or an "accumulation trust." Under the SECURE Act, there is an acceleration of distributions to beneficiaries and a potential increase in taxes.
SECURE 2.0 provides key modifications and further expands the previous regulations, including but not limited to plan contributions, distributions, ROTH IRA rules, and other key items impacting estate and tax planning.
Listen as our speaker discusses the SECURE Act's and SECURE 2.0's key provisions and how they impact the planning and administration of estates and trusts, as well as offers best practices for attorneys and advisers.
Presented By
Mr. LaMendola is a shareholder in the Trusts and Estates Practice Group at Giarmarco, Mullins & Horton, P.C., where he has practiced since 1996. He concentrates his practice on estate planning, retirement-benefit planning, the modification of irrevocable trusts, and charitable planning. Mr. LaMendola works with individuals and families to develop estate plans tailored to their circumstances and objectives, using wills, revocable living trusts, durable powers of attorney for financial matters, and health care powers of attorney. He advises clients on lifetime and post-death planning for IRAs and other retirement benefits, including the use of conduit and accumulation trusts and, where appropriate, charitable remainder trusts in conjunction with those benefits. Mr. LaMendola also assists clients with modifying irrevocable trusts through decanting, the exercise of powers of appointment, and other planning techniques, and advises them regarding the associated gift, estate, income, and generation-skipping transfer tax consequences. His charitable-planning work includes the use of charitable remainder trusts, charitable lead trusts, and private foundations.
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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
Tuesday, June 23, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. SECURE Act and SECURE 2.0: key provisions and remaining issues
II. Critical estate planning considerations and challenges
III. Challenges for trusts: conduit vs. accumulation trusts
IV. Key modifications to consider for estates and trusts
V. Other key items and best practices for estates and trust administration
The speaker will review these and other essential items:
- What should estate planners know about the SECURE Act and SECURE 2.0?
- What are the unresolved issues of the SECURE Act and SECURE 2.0 for estates and trusts?
- What are estate and trust planning techniques available under the SECURE Act and SECURE 2.0?
