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SECURE Act 2.0 Considerations for Estate Planners and Administrators

Challenges and Opportunities for Retirement Benefits, Trusts, and Distributions

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

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Conducted on Tuesday, June 27, 2023

Recorded event now available

or call 1-800-926-7926

This CLE/CPE webinar will provide guidance to estate planners and advisers on the impact of the SECURE Act 2.0 on estate planning and administration. The panel will discuss new regulatory and tax rules stemming from the SECURE Act 2.0 and opportunities for retirement benefits, trusts, and distributions. The panel will also provide effective estate and tax planning techniques in light of the new rules.


The SECURE Act 2.0 significantly expands the effect and provides additions to the 2019 SECURE Act. Estate planners, advisers, and attorneys must recognize the impact of the SECURE Act 2.0, the opportunities it provides for estate and tax planning, its requirements, and potential challenges.

Under the SECURE Act 2.0, certain workers, retired taxpayers, and small businesses stand to benefit from this recent legislation. The 2019 legislation increased the age for required minimum distributions from 70 ½ to 72, but now the RMD age has been increased to 73 for taxpayers not 72 years old on the last day of 2022.

Other welcomed additions that must be considered by estate planners include (1) a new credit for 100 percent of the costs of establishing a retirement plan for eligible businesses with 50 employees or less; (2) eligibility to participate in 401(k) plans and payments on student loans for long-term part-time employees with employer matching contributions; (3) 529 plan rollovers to Roth IRAs; (4) changes to the RMD and reduction in the RMD excise tax, and other key items.

Many changes under SECURE Act 2.0 have specific effective dates and are in need of IRS and DOL guidance in order to minimize substantial complications that may arise if such guidance isn't provided. Estate planners, advisers, and attorneys must understand the sweeping changes made by this legislation, who it affects, the varying effective dates, and how to handle the areas that are unclear as to estate and tax planning.

Listen as our panel discusses the key provisions of the SECURE Act 2.0 and how it impacts the planning and administration of estates and trusts and offers best practices for attorneys and advisers.



  1. SECURE Act 2.0; key provisions and remaining issues
  2. Provisions beginning in 2023, 2024, and 2025
  3. Changes made to the 2019 SECURE Act (1.0)
  4. Key estate planning considerations and challenges
  5. Challenges for trusts
  6. Key modifications to consider for estates and trusts
  7. 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 2.0?
  • What are the unresolved issues of the SECURE Act 2.0 for estates and trusts?
  • What are estate and trust planning techniques available in light of the SECURE Act 2.0?
  • What is the impact of the new retirement plan set-up credits?
  • What are the proposed changes to SECURE Act 2.0 and areas where guidance is needed?
  • What are the exceptions to the 10 percent penalty for early withdrawal?
  • What are the key provisions and potential challenges for estate planners?


Bernard, Daniel
Daniel R. Bernard

Twomey Latham Shea Kelley Dubin & Quartararo

Mr. Bernard is a partner in the firm and member of the Trusts & Estates Department. He focuses his practice on...  |  Read More

Krooks, Joel
Joel Krooks

Littman Krooks

Mr. Krooks focuses his practice on Elder Law, Special Needs Planning and Estate Administration.

 |  Read More

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