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Product ID: 407607EAU
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Restructuring Trusts for the New Tax Law: Trusts Under the SECURE Act

OnDemand Webinar (92 minutes)

Learn how the SECURE Act is changing trust planning and how to best advise your clients with the changes taking place.The SECURE Act became effective in January and is perhaps one of the most significant changes to trust planning that estate planners have seen in years. The new law will have no impact on some client estate plans, but could have a huge impact on others, and produce unintended - and undesirable - results. This topic will examine how trusts are traditionally used in planning for retirement benefits, and how the SECURE Act changed this planning. The use of both accumulation and conduit trusts will be explored, including a discussion of which may be more appropriate when planning for a client's spouse, children, and others. This material will discuss how to modify existing trust plans so that the client's objectives are still satisfied, and property isn't forced out of a trust earlier than expected. Additionally, more advanced trust strategies will be described for creating potentially better results than traditional planning now allows.


Jonathan G. Blattmachr, InterActive Legal Teresa L. Bush, Esq., InterActive Legal


Overview of the SECURE Act

• Summary of Major Changes to Existing Retirement Benefits Rules

• SECURE Act's Limits on the Traditional Income Tax Deferral Provided by Retirement Assets

• Changes for Retirement Benefits Passing in Trust

Impact on Existing Trusts

• Trusts Where the Employee Has Already Passed Away - No Impact

• Trusts Created by Living Employees - Changes May Be Necessary

How to Restructure Existing Trusts

• Trusts for a Surviving Spouse

• Trusts for Descendants or Others

New Trust Concepts and How They Work With the SECURE Act

• CRTs