Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECURE
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. Our panel of estate and trust veterans will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries.
- Disclaimers: an overview
- Planning for disclaimers
- Disclaimers after the SECURE Act
- Determining the new recipient
- Disclaiming a gift or bequest: necessary steps
- Nonqualified disclaimers
The panel will review these and other key issues:
- New considerations for disclaiming inherited IRAs after the SECURE Act
- How the secondary recipient is determined after a property is disclaimed
- What happens when a property is not properly disclaimed but subsequently transferred?
- What are the required steps and timetable for disclaiming a gift or bequest?
Salvatore J. LaMendola
Giarmarco Mullins & Horton
Mr. LaMendola specializes in charitable planning and planning for retirement plan benefits. He is the editor of the... | Read More
Mr. LaMendola specializes in charitable planning and planning for retirement plan benefits. He is the editor of the firm’s E-Update, a monthly publication that summarizes several recent developments of interest to estate planners. He is also the assistant editor of the firm’s Newsletter, a quarterly publication that contains several articles on estate planning, business succession planning and charitable planning topics. He has been a member of the firm since 1996 and of the State Bar of Michigan since 1994.Close
Ms. Stouffer is the firm’s founder and in less than a decade has grown Stouffer Legal to be the premier provider... | Read More
Ms. Stouffer is the firm’s founder and in less than a decade has grown Stouffer Legal to be the premier provider of Estate Planning and Elder Law services in Maryland. Her firm is built on a strong pillar of constant research and development in the field and has grown from great compassion for the clients she serves. Ms. Stouffer has dedicated her career to advancing the field of Estate Planning and Elder Law. She is a staunch advocate for the protection and privacy of her clients. Ms. Stouffer is a frequent presenter on estate and trust issues.Close
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