SECURE/SECURE 2.0 and the Proposed RMD Regulations: What Estate Planning and Elder Law/Special Needs Practitioners Should Know

12:00 – 12.05 p.m.

Welcome and Introduction

12:05 – 12.55 p.m.

Provisions of the SECURE Act, SECURE 2.0, and the Proposed Regulations That All Estate Planning and Elder Law Practitioners Should Know About the Distribution of Retirement Accounts.

Albert will discuss the most significant required minimum distribution provisions for participants and their beneficiaries, and the recent changes to those rules with an emphasis on the rules pertaining to penalties, distributions in the year of the death of the participant, and to beneficiaries who are the participant’s surviving spouses, children who are not disabled or chronically ill, beneficiaries who are less than 10 years younger than the participant who are disabled or chronically ill, and to the participant’s estate. 

Tara will discuss the most significant distribution provisions for beneficiaries who are disabled and chronically ill, and the use and drafting of Trusts to benefit disabled and chronically ill beneficiaries, including the implications of the enactment of the Special Needs Trust Improvement Act as part of SECURE Act 2.0 at the end of 2022.

Panelists:

Albert Feuer, Esq.

Law Offices Of Albert Feuer

Forest Hills, NY

Tara Anne Pleat, Esq.

Wilcenski & Pleat, PLLC

Clifton Park, NY

1.0 Credit in Areas of Professional Practice 

12:55 – 1:00 p.m.

Q&A