Estate Planning and the SECURE Act: Critical Considerations for Estate Planners and Administrators
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will guide estate planners and advisers on the impact of the SECURE Act on estate planning and administration. The panel will discuss new regulatory and tax rules stemming from the SECURE Act and challenges for retirement benefits, trusts, and distributions. The panel will also provide effective estate and tax planning techniques in light of the new rules.
- SECURE Act; key provisions and remaining issues
- Critical estate planning considerations and challenges
- Challenges for trusts: conduit vs. accumulation trusts
- Key modifications to consider for estates and trusts
- Other key items and best practices for estates and trust administration
The panel will review these and other essential items:
- What should estate planners know about the SECURE Act?
- What are the unresolved issues of the SECURE Act for estates and trusts?
- What are estate and trust planning techniques available in light of the SECURE Act?
Judy M. Hensley
Roberts & Holland
Ms. Hensley concentrates on a wide variety of employee benefits and executive compensation matters in both the... | Read More
Ms. Hensley concentrates on a wide variety of employee benefits and executive compensation matters in both the transactional and compliance contexts. She advises on tax, ERISA and other legal considerations relating to employee benefit plans, programs and arrangements, including design, administration and compliance of tax-qualified plans. Ms. Hensley has advised clients on ERISA fiduciary matters for investment funds and plan fiduciaries. Her experience includes the structuring and design of equity compensation arrangements, including stock options, stock appreciation rights, restricted stock, restricted stock units, phantom stock, performance shares and LLC/partnership interests (including profits interests) and nonqualified deferred compensation plans, as well as executive employment, severance and change-in-control agreements. Ms. Hensley also has advised clients on compensation and benefits issues unique to bankruptcy and restructuring transactions.Close
Debra G. Kosakoff
Roberts & Holland
Ms. Kosakoff’s practice encompasses all aspects of estate planning, estate and trust administration and... | Read More
Ms. Kosakoff’s practice encompasses all aspects of estate planning, estate and trust administration and Surrogate's Court Practice. For 25 years, she has worked with clients to help achieve their testamentary and donative goals while minimizing estate, gift, income and generation-skipping transfer taxes. Ms. Kosakoff develops sophisticated estate plans through the use of wills, revocable trusts, grantor retained annuity trusts, qualified personal residence trusts, insurance trusts, charitable lead and remainder trusts, limited liability companies, and generation-skipping techniques. For clients with non-citizen spouses, she drafts complex qualified domestic trusts. Of particular concern to many of Ms. Kosakoff's clients are the income and estate tax ramifications of their retirement assets (IRAs and qualified plans) and she creates estate plans that accommodate the highly technical requirements of these assets. She also negotiates and drafts pre- and post-nuptial agreements, and helps clients prepare for possible incapacity through powers of attorney, health care proxies, living wills and supplemental needs trusts.Close