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Beneficiary Designations in Estate Planning: Transfer on Death, Payable on Death, IRAs, SECURE 2.0, Best Practices

A live 90-minute CLE/CPE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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Tuesday, October 28, 2025

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, October 3, 2025

or call 1-800-926-7926
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This CLE/CPE webinar will provide trusts and estates counsel and advisers an in-depth analysis of critical issues and challenges of beneficiary designations in estate planning. The panel will discuss the legal and tax implications of beneficiary designations, key considerations in transferring probate and non-probate assets, the tax consequences of beneficiary designations, managing retirement accounts in light of SECURE 2.0, the use of trusts, and other critical issues for estate planners.

Description

Beneficiary designations are critical to effective tax and estate planning and typically supersede non-probate asset transfers provided in a will or trust. Estate planners and advisers must recognize key issues regarding beneficiary designations and their impact on estate planning.

A common mechanism to avoid probate is the set up of transfer-on-death (TOD) and paid-on-death (POD) accounts which could have unintended consequences. PODs are used for bank accounts and certificates of deposit, while TODs are typically used for stocks, bonds, brokerage accounts, and real estate. However, careful consideration must be given to the potential conflict these designations may have on wills, trusts, or other estate planning documents, along with the possibility of having insufficient funds to pay debts, taxes, or other expenses.

Furthermore, beneficiaries must also be identified for life insurance policies, 529 plans, annuities, LTC policies, and retirement accounts. Naming these beneficiaries often has significant tax and estate implications. In addition, the SECURE Act eliminated the stretch IRA and replaced it with a 10-year distribution rule for non-eligible designated beneficiaries.

Listen as our panel discusses the legal and tax implications of beneficiary designations, critical considerations in transferring probate and non-probate assets, managing retirement accounts under SECURE 2.0, and using trusts and other essential issues for estate planners.

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Outline

  1. Common beneficiary designation issues
  2. Probate vs. non-probate assets
  3. TOD and POD designations
  4. IRA beneficiary considerations and distributions under SECURE Act and SECURE 2.0
  5. Tax implications
  6. Trusts as beneficiaires
  7. Best practices for handling beneficiary designation errors

Benefits

The panel will review these and other critical issues:

  • When do beneficiary designations trump heirs outlined in a will?
  • How SECURE and SECURE 2.0 distribution rules affect the tax consequences of inherited IRAs
  • What are common errors when naming beneficiaries, and how can they be avoided?
  • When should a trust be a named beneficiary?

Faculty

Gerity, Michael
Michael Gerity
Attorney
Israel & Gerity

Mr. Gerity is a distinguished attorney in Arizona who brings a wealth of experience to every case, whether representing...  |  Read More

Attend on October 28

Early Discount (through 10/03/25)

See NASBA details.

Cannot Attend October 28?

Early Discount (through 10/03/25)

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

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