Estate Planning for Retirement Assets: Taxation and Other Challenges

Maximizing Tax Benefits, Evaluating Beneficiary Designations, and Navigating Minimum Required Distribution Rules

Recording of a 90-minute CLE webinar with Q&A

Conducted on Tuesday, November 1, 2011

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will provide trust and estate attorneys and advisors with strategies for estate planning that involve retirement benefits. The panel will outline best practices to minimize tax impact and to make retirement assets payable to trusts.


Retirement benefits represent a large portion of many clients’ estates. Tax and non-tax implications should be addressed when crafting an estate plan that includes retirement assets.

Consideration must be given to income tax and ERISA rules governing the distribution of retirement benefits. Minimum required distribution (“MRD”) rules, spousal consent requirements; retirement plan operational rules, and estate tax consequences of benefit distributions are all part of the planning strategy.

The type of retirement plan or benefit creates different distribution issues. Advantages and disadvantages of beneficiary choices and designations must be addressed in the estate planning stage. Consideration should be given to designating a trust as a beneficiary under certain circumstances.

Listen as our authoritative panel of estate planning attorneys examines the various considerations for estate planning for retirement assets. The panel will highlight key issues that arise including beneficiary designations and distributions, MRD rules, strategies related to a surviving spouse and using disclaimers.



  1. Distribution rules and considerations (including MRD rules)
  2. Beneficiary designations, including trusts
  3. Strategies related to surviving spouse
  4. Disclaimers


The panel will review these and other key questions:

  • Under what circumstances should a trust be designated as a beneficiary of retirement benefits?
  • What are the key considerations in deciding beneficiary designations?
  • What minimum required distribution rules should be the focus in crafting the estate plan?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


James J. Ruggiero, Jr.
James J. Ruggiero, Jr.

Senior Partner
Ruggiero Law Offices

He practices in the area of estate planning, estate administration, elder law, business law and real estate. The focus...  |  Read More

Keith A. Herman
Keith A. Herman

Greensfelder Hemker & Gale

His practice focuses on estate planning, including sophisticated aspects of wealth preservation and transfer tax...  |  Read More

Rex L. Hogue
Rex L. Hogue

Bolinger & Hogue

His practice is focused on estate planning, including estate and gift tax planning, tax planning, business planning,...  |  Read More

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