Retirement Benefits in the Non-Taxable Estate: Maximizing Tax-Deferred Advantages

Estate Planning for Pension and 401Ks, IRAs/Roth IRAs, Beneficiary Designations, and Post-Mortem Administration

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

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, February 24, 2015

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will discuss planning for the disposition of retirement benefits for estates below the threshold for filing a federal estate tax return. The program will look at retirement plan differences, beneficiary designations, and post-mortem planning.


Even estates not subject to federal estate tax due to the increase in the estate tax exemption in 2015 are very likely to contain retirement assets. Proper disposition of retirement assets can allow benefits to pass to heirs in a tax-efficient manner and allow for years of continued tax-deferred growth. However, counsel and tax advisors must carefully advise and guide clients to avoid loss of tax deferral with retirement plan assets

Tax advisors and counsel must be prepared to advise a client on how to dispose of retirement assets since such assets are frequently a significant part of the client’s estate. Failure to have a firm grasp of the relevant income tax and ERISA rules will put a client’s assets at risk unnecessarily. 

Listen as our panel offers practical advice on how to plan for retirement benefits in an estate. The panel will review the types of retirement plans (defined contribution, defined benefit, IRAs, and Roth IRAs), beneficiary designations, and administration of the retirement assets after the death of the participant.



  1. Overview of retirement plans within an estate
  2. Beneficiary designation issues
  3. Post-mortem planning challenges
  4. Checklist for practitioners advising clients


The panel will review these and other key issues:

  • What are the differences between profit sharing/401(k) plans and defined benefit plans and how they are handled in estate plans?
  • How should advisors deal with IRAs vs. Roth IRAs?
  • What are the minimum distribution rules and how can they be leveraged to the beneficiaries’ interests?
  • What are the advantages and disadvantages of establishing trusts as beneficiaries of retirement assets?


Bruce Givner
Bruce Givner

Givner & Kaye

Mr. Givner has been practicing tax law for more than three decades, specializing in income tax planning, estate tax...  |  Read More

Kristen M. Lynch
Kristen M. Lynch

Fowler White Burnett

As a shareholder in the Firm’s Trusts & Estates group, Ms. Lynch focuses her practice on estate planning,...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video