| MCLE Credit: | 1.0 (Ethics: 0.0) |
| Live-Interactive Credit: | 0.0 |
| Designation Credit: | 1.0 Trusts and Estates Practice (Designations Information) |
| GAL for Incapacitated Persons CE Credit: |
1.0 (GAL Information) |
| Price: | $79 (Includes a downloadable audio version.) |
| Viewable Through: | 08/31/2027 |
$79.00 (or 1 Bundle Credit)
A pre-recorded streaming VIDEO replay of one session from the October 2024 live seminar, 43rd Annual Trusts and Estates.
The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) dramatically changed the rules applicable to retirement plans—delaying and raising the required minimum distribution (“RMD”), seriously limiting the stretch distributions of inherited IRAs and in many cases replacing it with a 10-year payout period and creating a special category of beneficiaries called Eligible Designated Beneficiaries (“EDB”). The SECURE Act is certainly the most important retirement legislation since the Pension Protection Act in 2006. As some provisions were unclear, the SECURE Act 2.0 was enacted at the end of 2022 and the IRS has issued 3 notices, 2022-53, 2023-54, and 2024-35, that provide RMD relief for some beneficiaries. Additional final regulations will become effective in 2025.
Yahne Miorini, Miorini Law PLLC / Vienna
Kevin L. Stemple, Yates Campbell LLP / Fairfax
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