Structuring Special Needs Trusts as IRA Beneficiaries: Avoiding Tax Traps in Funding SNTs With Retirement Accounts
Note: CPE credit is not offered on this program
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will provide estate planners with an advanced guide to drafting and structuring supplemental needs trusts and special needs trusts (SNTs). The panelist will focus on considerations such as setting up trusts to serve as beneficiaries of retirement accounts, drafting language, and traps to avoid in structuring third-party SNTs as well as first-party SNTs.
Outline
- Evaluating SNT structures (first-party vs. third-party)
- Drafting practices for SNTs
- Funding the trust
- Special considerations when using retirement accounts to fund SNTs
- See-through provisions unique to SNTs
- Illustrations and sample language
Benefits
The panelist will review these and other critical issues:
- How to structure beneficiary designations within the conduit trust rules
- Funding options and requirements of IRAs and other retirement accounts
- Avoiding the "five-year rule"
- Integrating ABLE accounts with SNTs
- Pre-trust strategies
Faculty

Evan H. Farr, CELA
Partner
Farr Law Firm
He is one of the top U.S. experts on Medicaid asset protection and related trusts. A Certified Elder Law Attorney and... | Read More
He is one of the top U.S. experts on Medicaid asset protection and related trusts. A Certified Elder Law Attorney and Super Lawyer (Virginia and DC Metro), he is a frequent speaker and author on the topics of Medicaid Planning, Medicaid Asset Protection Trusts, and Special Needs Trusts, and is the creator of the Living Trust Plus™ Asset Protection System used by dozens of attorneys across the U.S.
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