Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECURE
Recording of a 110-minute CPE webinar with Q&A
This course will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. The panelist 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 panelist 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