• videocam On-Demand Webinar
  • signal_cellular_alt Intermediate
  • card_travel Family Law
  • schedule 90 minutes

Special Needs Planning and the SECURE Act: Impact on Trusts, Multiple IRA Beneficiaries, Disclaimers, Tax Issues

$197.00

This course is $0 with these passes:

CLE
ALL
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About the Course

Introduction

This CLE/CPE course will guide elder law attorneys on the SECURE Act's impact on special needs planning. The panel will discuss regulatory and tax rules stemming from the SECURE Act and challenges for retirement benefits, trusts, and distributions. The panel will also discuss recent regulatory developments regarding the SECURE Act, provide effective special needs planning techniques in light of the rules, such as structuring or modifying trusts, inherited IRAs, and navigating the challenges of multiple beneficiaries.

Description

Special needs planning is an integral part of elder law practice. To ensure effective special needs planning for clients, counsel must know the nuances of critical provisions of the SECURE Act, tax rules, and inherited IRAs, as well as navigating the challenges of multiple beneficiaries.

The SECURE Act has a significant impact on trusts named as IRA beneficiaries. While most trusts will be limited to a 10-year payout, there are exceptions for trusts with special needs beneficiaries, so long as certain requirements are met. If so, then required minimum distributions can be made over the beneficiary's life expectancy.

Also, counsel must know when special needs trusts are appropriate, how to draft first- and third-party special needs trusts to protect clients' public benefits, and how to administer the trusts. Practitioners must also be aware of pitfalls when amending or modifying special needs trusts and consider how guardianship and special needs mesh.

Listen as our panel of elder law practitioners discusses regulatory and tax rules stemming from the SECURE Act and challenges for retirement benefits, trusts, and distributions. The panel will also offer critical points to understand and weigh when drafting first- and third-party special needs trusts.

Presented By

Brandon Arkin, Esq.
Attorney
Solkoff Legal, PA

Mr. Arkin is an elder law attorney with Solkoff Legal, P.A. in Delray Beach, serving older adults, people with disabilities, and the caregivers and families who look after them throughout Palm Beach County and South Florida. His practice covers the full range of elder law: Medicaid and long-term care planning, asset protection, special needs planning and special needs trusts, estate planning with wills and trusts, incapacity planning and advance directives, public benefits, and veterans benefits. Since 2020 Mr. Arkin has presented ten national CLE webinars for Strafford on Medicaid planning, personal services contracts, income-only trusts, special needs trusts and the SECURE Act, and VA pension planning. He teaches regularly for Elder Law College, where he is an Ambassador and faculty member, and has spoken for The Florida Bar Elder Law Section, the St. Thomas University Elder Law Symposium, and The Arc of Florida. Mr. Arkin serves on the Executive Committee of the Academy of Florida Elder Law Attorneys (AFELA), where he served as Treasurer in 2025 and serves as Secretary in 2026, and co-chaired AFELA’s 2026 Sam Boone Mid-Year UnProgram & Legislative Update. He is also a member of the leadership of the Florida Joint Public Policy Task Force for the Elderly and Disabled, the joint legislative effort of AFELA and the Elder Law Section of The Florida Bar.

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Patrick J. Clifford
Certified as an Elder Law Attorney by the National Elder Law Foundation
Clifford Senior Law, PLLC

Mr. Clifford devotes his practice to elder law. He is a member of the Elder Law Section of the State Bar of Nevada and of the Trusts and Estates Section of the California Lawyers Association. Mr. Clifford is also a member and graduate of the Elder Law College, and a member of the National Academy of Elder Law Attorneys.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, February 10, 2022

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

  1. Overview of SECURE Act for elder law attorneys
  2. Recent regulatory developments on the SECURE Act
  3. Challenges for retirement benefits, trusts, and distributions
  4. Drafting special needs trusts
    1. Public benefits considerations
    2. Tax issues
  5. Best practices and pitfalls to avoid

The panel will review these and other key issues:

  • What is the impact of the SECURE Act on special needs planning?
  • What are the recent regulatory developments and guidance regarding the SECURE Act?
  • What are the challenges for retirement benefits, trusts, and distributions?
  • What are the challenges of inherited IRAs and multiple beneficiaries?
  • How can counsel best protect public benefits when drafting special needs trusts?
  • What are the tax issues to consider in the drafting process?
  • What pitfalls may arise when amending special needs trusts?