Estate Planning/Retirement Benefits: A 3-Part Webinar with Natalie B. Choate
March 20, 2024
8-11 AM CT
Virtual
PART I: Estate Planning for Retirement Benefits under the New RMD Rules
PART II: When Retirement Benefits are Payable to a Trust
PART III: Death and Taxes: The Inherited Retirement Plan
*More information below
Natalie B. Choate
Natalie Choate, JD, is a lawyer, writer, and speaker whose mission is to translate the tax rules dealing with retirement benefits into practical English for the benefit of estate planners and other tax professionals, so they can serve their clients. Her book Life and Death Planning for Retirement Benefits is a leading resource for lawyers, accountants, financial planners, professors, students, and everyone else who needs to understand planning and compliance for retirement accounts.
Natalie is a former Regent of the American College of Trust and Estate Counsel and former chairman of its Employee Benefits Committee. Named “Estate Planner of the Year” by the Boston Estate Planning Council, she has received the “Distinguished Accredited Estate Planner” designation and Lifetime Service Award from the National Association of Estate Planning Councils.
Her articles on estate planning topics have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management. She has lectured in all 50 states, Canada, Puerto Rico, and the District of Columbia, and has spoken at the Heckerling, Notre Dame, and Southern Federal Tax Institutes, among others. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, Newsweek, Forbes, Financial Planning and Financial World.
A Boston native, Natalie is a graduate of Radcliffe College and Harvard Law School.
Submit Your Questions for Natalie Choate
PART I: Estate Planning for Retirement Benefits under the New RMD Rules
Your estate planning client wants to benefit his/her spouse, children, grandchildren, a “dynasty,” and/or charity. The client’s beneficiaries are old, young, disabled, spendthrifts. How does the IRA fit into the plan? Learn to navigate the 10-year payout, RMD trust rules, and fiduciary income taxes to minimize the tax impact on this tax-sensitive asset as you build the estate plan.
PART II: When Retirement Benefits are Payable to a Trust
Whether, when, and how to name a trust as beneficiary of your client s retirement benefits, including complying with the IRS’s proposed “RMD” regulations and minimum distribution trust rules, plus how to navigate trust accounting and income tax issues that apply to retirement plan distributions and when to use multiple trusts.
PART III: Death and Taxes: The Inherited Retirement Plan
When a retirement account owner dies, advisors must guide the survivors. Learn how to advise beneficiaries, executors, and trustees regarding titling the account, minimum required distributions, estate tax valuation, transferring the account to heirs, post-death Roth conversions, disclaimers, the IRD deduction, advising a surviving spouse, and cleanup strategies to improve tax results, as we cope with the new regime of SECURE, SECURE 2.0, and the IRS’s proposed RMD regulations.
Thank you to our sponsor
Location:
- Virtual - Zoom - Zoom link to join the webinar will be sent out to all registrants in the first week of March
Rates:
- ALL GNSE&FPC Members - FREE
- Non-members & Guests - $25
