• videocam On-Demand Webinar
  • 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

$297.00

This course is $0 with these passes:

CLE
ALL
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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.
Shareholder
Giarmarco Mullins & Horton, PC

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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Credit Information

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


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, September 29, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Accumulation vs. conduit trusts for holding qualified plans

II. SECURE Act tax implications and pitfalls to avoid

III. Drafting trust provisions to ensure tax efficient disposition of qualified plans

IV. Best practices and additional considerations for estates and trusts counsel

The panelist will review these and other priority issues:

  • Limiting income tax issues for a designated beneficiary under current law
  • Drafting considerations for payments of IRAs, etc., to trusts
  • Reducing the tax burdens of the SECURE Act
  • Essential drafting techniques and solutions for trusts and estates counsel