See-Through Trusts

One of the most frequent questions from subscribers is about how to draft a conduit or accumulation trust, and this drafting webinar is designed to address that question, and more.  Of course, retirement benefits are non-probate assets,…

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…

Attached to this memorandum, InterActive Legal subscribers will find new proposed versions of the retirement benefits provisions that are included in InterActive Legal Wills, Revocable Trusts, and other specific trusts.  These proposed…

The enactment of the SECURE Act late last year has been a hot topic among estate and financial planners for the past several weeks. Of most importance to those of us who draft estate planning documents is how the Act affects existing and…

Signed into law December 20, 2019, SECURE has radically changed the estate planning landscape for clients’ retirement benefits. Except for a few types of beneficiaries, the life expectancy payout is gone with the wind, replaced by a maximum…

This memorandum to InterActive Legal subscribers provides detail regarding the provisions of the appropriations bill passed in December 2019 affecting retirement benefits, known as the SECURE Act.The memo also offers drafting and other…

InterActive Legal provides several ways of drafting trusts that are designed to receive distributions from retirement plans and individual retirement accounts. One option is the new “Retirement Benefits Trust”.

I would like to start this post with a potentially controversial statement:  When planning for qualified retirement plans and IRAs (which I will sometimes refer to as "retirement benefits"), achieving the longest "stretch-out" period for…