Trust as the Retirement Plan Beneficiary: “Your Client Wants to Name a Trust as the Retirement Plan Beneficiary… Now What?”

Course Description

Leaving retirement assets in trust can mimic leaving them outright to individuals, from a tax standpoint, but with the added protection a trust provides. However, to obtain the best overall tax results, the trust must be carefully drafted to qualify as a see-through trust. And in some cases, the client’s estate planning goals may directly conflict with what the SECURE Act and its regulations require.

In this webinar, the instructor will examine the rules about trusts as beneficiaries of retirement assets and review case studies to see how each estate planning scenario might play out. The presentation will consider the differences between conduit and accumulation trusts, what happens if a client has charitable goals, and more.

Syllabus

1. Overview of changes made by the SECURE Act, SECURE 2.0 and the SECURE Act final regulations.
2. Accumulation Trust Case Study
3. Conduit Trust Variation
4. Charitable Remainder Trust Variation
5. Obtaining Separate Accounts Treatment Through Trusts