SECURE 2.0

With respect to several issues created by SECURE and the proposed Treasury regulations on RMDs, there is still great uncertainty about whether there are "general rules" that can be applied when drafting a trust to be named as beneficiary of…

The Setting Every Community Up for Retirement Enhancement Act (“SECURE”), which became effective in January of 2020, made major changes in how beneficiaries of retirement plans and IRAs receive those assets after an account owner’s death. …

The Heckerling Institute on Estate Planning is the country’s largest and leading conference for estate planners, attorneys, trust officers, accountants, financial planners, insurance advisors, and wealth management professionals. …

Back in the spring of 2022, in a rare show of bipartisan action, the House and Senate passed a law intended to give Americans an incentive to save for retirement. The bill received over 400 votes in the House and over 80 in the Senate. The…