Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will provide estate planning counsel with detailed guidance on the drafting of "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both trusts that will meet IRS standards.
Outline
- Trusts as beneficiaries of IRA
- "Stretch" treatment of RMDs within a look-through trust
- Conduit vs. accumulation trust
- DNI impact and considerations
- Drafting provisions for conduit trusts
- Drafting provisions for accumulation trusts
Benefits
The panel will review these and other relevant issues:
- Income tax considerations in utilizing a see-through trust
- What provisions must be included in trust language for a trust to qualify for see-through treatment as either a conduit trust or an accumulation trust
- Factors to consider when drafting a QTIP trust as an IRA beneficiary trust
Faculty

Joshua R. Driskell
Managing Partner
Lagerlof
Mr. Driskell focuses his practice on business, tax, estate, bankruptcy, and related matters. He is a member of the... | Read More
Mr. Driskell focuses his practice on business, tax, estate, bankruptcy, and related matters. He is a member of the Pasadena Bar Association, the Los Angeles County Bar Association, and the California Bar Association.
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Kristen M. Lynch
Partner
Lubell Rosen
Ms. Lynch represents clients in matters related to probates, guardianships, estate planning, asset protection,... | Read More
Ms. Lynch represents clients in matters related to probates, guardianships, estate planning, asset protection, philanthropic planning & charitable giving, and retirement planning. She assists individual clients with self-directed IRAs and provides legal advice to institutional clients that serve as custodians or trustees of IRAs.
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