videocam Live Webinar with Live Q&A
calendar_month September 29, 2026 @ 1:00 PM ET/10:00 AM PT
signal_cellular_alt Intermediate
card_travel Estate Planning
schedule 90 minutes

Trust Dispositions of IRAs and Qualified Plans: Conduit vs. Accumulation Trusts, SECURE Act, Key Trust Provisions

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MSRP

$297.00

$252.45

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Discount expires 9/15/26

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CLE

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Welcome to BARBRI, the trusted global leader in legal education. Continue to access the same expert-led Strafford CLE and CPE webinars you know and value. Plus, explore professional skills courses and more.

About the Course

Introduction

The CLE course will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provisions of IRAs and other qualified plans, structuring trust provisions, changes under the SECURE Act, and utilizing accumulation trusts and conduit trusts.

Description

The most valuable asset many taxpayers hold is their tax-deferred retirement accounts, including 401(k) and other qualified plans. Estate planners must ensure that those qualified plan assets are protected from creditors and accelerated distribution and other events that serve to deplete their value.

A valuable estate planning tool for protecting qualified plans is structuring trusts to pass ownership of the qualified plan. These "see-through" trusts can provide beneficial flexibility in a comprehensive estate plan. However, the SECURE Act changed the rules and restrictions on using trusts as tax-favored IRA beneficiaries forcing attorneys and advisers to reduce tax burdens and avoid potential tax traps.

Estate planners must understand the nuances of complex tax rules and essential drafting techniques for optimum tax planning.

This webinar will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. It will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provisions of IRAs and other qualified plans, structuring trust provisions, changes under the SECURE Act, and utilizing accumulation trusts and conduit trusts.

Listen as our experienced panelist provides detailed guidance, including sample language, to help you master the intricacies of drafting trusts with qualified plans and structuring vehicles to dispose of those plans in a tax efficient and compliant manner.

Presented By

Salvatore J. Lamendola, Esq.

Member

Giarmarco Mullins & Horton, PC

Mr. LaMendola has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins and Horton, P.C. since 1996. He received his J.D. from the Notre Dame Law School and holds a B.B.A. from the University of Notre Dame. Mr. LaMendola's main practice areas are general estate planning; amending irrevocable trusts through trust decanting, exercises of power of appointment, and other techniques; pre-death and post-death planning for IRAs and other retirement plans; and charitable planning with charitable remainder trusts, charitable lead trusts, and private foundations. He is a member of the Probate & Estate Planning Section of the State Bar of Michigan. Mr. LaMendola is also a regular continuing education presenter for legal education webinar providers Rossdale of Miami, FL and Strafford of Dallas, TX. He also serves on Strafford’s Estate Planning Advisory Board for Strafford and on the InterActive Legal Practice Advisory Board.

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