Trust Dispositions of IRAs and Qualified Plans: Structuring See-Through Trusts and Stretch Provisions
Recording of a 90-minute CLE/CPE webinar with Q&A
The CLE/CPE webinar will provide estate planning professionals with a thorough and practical guide to the planning and structuring considerations of clients with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provisions of IRAs and other qualified plans.
Outline
- Accumulation vs. conduit trusts for holding qualified plans
- Drafting trust provisions to ensure tax-efficient disposition of qualified plans
- QTIP trusts
- Special provisions for spouses
- RMD considerations for named beneficiaries
Benefits
The panelist will review these and other priority issues:
- Provisions that must be included in trust language for a trust to qualify for see-through treatment as either a conduit trust or an accumulation trust
- Structuring considerations to provide the longest possible payout
- Special factors to consider when drafting a QTIP trust as an IRA beneficiary trust
Faculty

Salvatore J. LaMendola
Member
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.
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