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Overview
Prevent Pitfalls, From Contributions and Beneficiary Designations to RMDs and Trusts
The SECURE Acts have changed the way we treat retirement assets in estate planning, and mistakes are likely. This course reviews top problem areas of IRA planning: from beneficiary designations through creditor claims and tax consequences. Register today!
- Weigh the unique advantages and limitations inherent in different retirement accounts.
- Prevent missed RMDs and other distribution mistakes (and correct those already made).
- Identify and prevent key mistakes in beneficiary designations.
- Avoid improper use of trusts as beneficiaries.
- Get legal ethics guidance from attorneys who practice in this field.
Abbreviated Agenda
- Misunderstanding the Nature of the Retirement Assets
- Overlooking Important Dates and Contribution Rules
- Misuse of Spousal Rights and Rollover Options in Retirement Plans
- Improper Beneficiary Designations
- Distributions Pitfalls
- Improper Use of Trusts
- Failure to Coordinate With Overall Estate Plan
- Inherited IRAs in Estate Administration
- Creditor Claims Against Retirement Assets
- Ethics in Estate Planning Practice
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| Alaska CLE |
|
6 Total | 09-10-2027 |
| Alabama CLE |
|
6 Total | 12-31-2026 |
| Arkansas CLE |
|
6 Total | 06-30-2026 |
| Arizona CLE |
|
6 Total | 09-10-2027 |
| California CLE |
|
6 Total | 09-10-2027 |
| Colorado CLE |
|
7 Total | 12-31-2027 |
| Connecticut CLE |
|
6 Total | 09-10-2027 |
| Delaware CLE |
|
6 Total | 09-10-2027 |
| Florida CLE |
|
7 Total | 03-31-2027 |
| Georgia CLE |
|
6 Total | 12-31-2027 |
| Hawaii CLE |
|
6 Total | 09-10-2027 |
| Iowa CLE |
|
6 Total | 09-10-2026 |
| Idaho CLE |
|
6 Total | 09-10-2030 |
| Illinois CLE |
|
6 Total | 09-09-2027 |
| Indiana CLE |
|
6 Total | 09-10-2026 |
| Kansas CLE |
|
7 Total | 09-09-2026 |
| Kentucky CLE |
|
6 Total | 06-30-2026 |
| Louisiana CLE |
|
6 Total | 09-10-2026 |
| Maine CLE |
|
6 Total | 09-09-2027 |
| Minnesota CLE |
|
6 Total | 09-10-2027 |
| Missouri CLE |
|
6 Total | 09-10-2027 |
| Northern Mariana Islands CLE |
|
6 Total | 09-10-2027 |
| Mississippi CLE |
|
6 Total | 07-31-2026 |
| Montana CLE |
|
6 Total | 09-10-2028 |
| North Dakota CLE |
|
6 Total | 09-10-2028 |
| Nebraska CLE |
|
6 Total | 09-10-2027 |
| New Hampshire CLE |
|
6 Total | 09-10-2028 |
| New Mexico CLE |
|
6 Total | 09-10-2027 |
| Nevada CLE |
|
6 Total | 09-10-2028 |
| New York CLE |
|
7 Total | 09-10-2028 |
| Ohio CLE |
|
6 Total | 12-31-2026 |
| Oklahoma CLE |
|
7 Total | 09-10-2027 |
| Oregon CLE |
|
6 Total | 09-10-2028 |
| Pennsylvania CLE |
|
6 Total | 09-10-2027 |
| Rhode Island CLE |
|
6 Total | 06-30-2026 |
| South Carolina CLE |
|
6 Total | 12-31-2026 |
| Tennessee CLE |
|
6 Total | 09-09-2027 |
| Texas CLE |
|
6 Total | 08-31-2026 |
| Utah CLE |
|
6 Total | 12-31-2026 |
| Virginia CLE |
|
6 Total | 10-31-2026 |
| Vermont CLE |
|
6 Total | 09-10-2027 |
| Washington CLE |
|
6 Total | 09-09-2030 |
| Wisconsin CLE |
|
7 Total | 12-31-2026 |
| West Virginia CLE |
|
7.2 Total | 09-10-2027 |
Select Jurisdiction
CLE
Agenda
-
Misunderstanding the Nature of the Retirement Assets
- IRAs: Traditional, Roth, Rollover, Inherited
- 401(k)s
- Other Defined Benefit Plans
- Annuities
-
Overlooking Important Dates and Contribution Rules
-
Misuse of Spousal Rights and Rollover Options in Retirement Plans
- Differences Between Common Law and Community Property States
- Spousal Rights in ERISA Plans
-
Improper Beneficiary Designations
- Tax and Life Expectancy Considerations
- Common Beneficiary Mistakes That Derail Brilliant Plans
- Retirement Benefits Left to Disabled Beneficiaries
-
Distributions Pitfalls
- RMD Rules
- Planning Lifetime Distributions
- Planning for Distributions of Inherited IRAs
-
Improper Use of Trusts
-
Failure to Coordinate With Overall Estate Plan
-
Inherited IRAs in Estate Administration
- Post-Mortem Transfers
- Disclaimers
- Clark v. Rameker Implications
- IRA Trusts and IRA Trust Administration
-
Creditor Claims Against Retirement Assets
-
Ethics in Estate Planning Practice
- Who is Your Client?
- Attorney Fees
- Protecting Confidentiality
- Avoiding Fraudulent Transfers
- UPL Issues
- Multi-Jurisdictional Practice of Law
- Fiduciary Duty to the Client in the Context of Estate Planning
Who Should Attend
This legal course is designed for attorneys. It will also benefit accountants, CPAs, trust officers, tax professionals, financial advisors, and paralegals looking to increase their knowledge of IRA planning techniques.
Speakers
Speaker bio
Wallace R. Nichols
, Esq., MBA, JD, CFP®, is the Founder and Principal of Asset Guidance Group, LLC, a registered investment advisory firm based in Roswell, Georgia, established in January 2012. With over 30 years of legal practice since his first licensure in 1993, Mr. Nichols is an accomplished estate planning attorney licensed in the federal and state jurisdictions of Arizona, the District of Columbia, and Georgia, including bankruptcy courts. His practice focuses on estate planning and elder law, expertly integrating traditional finance with digital asset strategies, such as Bitcoin and Ethereum, to address client concerns like inflation, taxes, and potential Social Security reductions for those aged 55 and older. Holding an MBA from Texas Tech University, a J.D. from the University of New Mexico, and a B.S. from Angelo State University, Mr. Nichols also carries FINRA Series 7 and 66 licenses and is registered as an investment advisor with the SEC and Georgia Secretary of State. As a financial and legal educator, he publishes market insights under "The Lighthouse" on assetguidancegroup.Substack.com, leveraging his extensive experience in macroeconomic trends, forex, and cryptocurrencies to empower a national clientele amid the Trump Administration's deregulatory landscape.
Speaker bio
Jessica R. Diaz
is a partner at Taft Law, where she concentrates her practice on sophisticated estate, tax, and business succession planning. She works closely with individuals and families to craft customized strategies that align wealth transfer techniques with unique family values and dynamics. Ms. Diaz's work spans a broad range of services, including estate and trust administration, business, marital and charitable planning, and fiduciary counseling. She also handles contested estate and trust matters such as will and trust contests, trust reformations, construction actions, and breach of fiduciary duty claims. Ms. Diaz has deep experience in charitable planning, advising on giving strategies, and assisting nonprofit and tax-exempt organizations throughout their formation, operation, and restructuring. Ms. Diaz was a fellow of the American Bar Association’s Real Property, Trust and Estate Law Section; and is also a member of the Colorado Bar Association and Denver Bar Association. She is admitted to practice in Colorado and previously practiced in Illinois. Ms. Diaz earned her J.D. degree from the University of Chicago Law School and her M.B.A. degree from the University of Chicago Booth School of Business. She also holds an M.A. degree in elementary education from Loyola Marymount University and a B.A. degree in psychology from Northwestern University.
Speaker bio
Barb A. Wroblewski
is a partner with Wroblewski & Gawrych Law Office, where she practices in the areas of elder law, estate planning, guardianships/conservatorships, probate, and real estate. Ms. Wroblewski is admitted to practice in Nebraska. She is a member of the Nebraska State Bar Association. Ms. Wroblewski earned her B.S. Ed degree from the University of Nebraska at Kearney and her J.D. degree from the University of Nebraska at Lincoln.
Speaker bio
Michael Delaney
serves as a vice president and business development officer with Arboretum Wealth & Trust Management, where he focuses on estate and trust administration. He brings over two decades of estate planning and elder law experience to his role, having practiced law since 2000. Before joining Arboretum in 2025, Mr. Delaney co-founded DDV Law, Ltd., a boutique elder law firm, where he developed a deep understanding of the complex legal and personal issues facing aging individuals and their families. His extensive background as a Certified Elder Law Attorney (CELA) allows him to provide meaningful support to attorneys and beneficiaries navigating the administration process. Mr. Delaney earned his B.A. degree from the University of Illinois and his J.D. degree from Lewis & Clark Law School. He is licensed to practice before the Illinois Supreme Court, Northern District of Illinois Trial Bar and Seventh Circuit Court of Appeals Appellate Bar. Mr. Delaney is a past chairperson of the Chicago Bar Association’s Elder Law Section and a former board member, treasurer, marketing chair, and president of the National Elder Law Foundation. He also remains active in the National Academy of Elder Law Attorneys and the Chicago Bar Association Probate Law Forms Committee. A frequent speaker and thought leader, Mr. Delaney has contributed to Illinois Jurisprudence, published by LexisNexis and co-authored Ethics in Elder Law. He has presented at leading legal conferences on topics including elder abuse protection and the use of artificial intelligence in elder law practice. Outside of work, Mr. Delaney is passionate about woodworking, kayaking, golfing, classic cars and software engineering. He is also an avid cook and public speaker with a personal interest in game theory. Mr. Delaney lives by the philosophy expressed in his favorite quote: “You miss 100 percent of the shots you never take.”
Speaker bio
Biagio V. Musto, II
is a solo practitioner at Musto Law Office, where he focuses his practice on elder Law; estate planning and administration; personal injury; workers' compensation; adoptions; and bankruptcy. Mr. Musto was awarded an academic scholarship by Marywood based on academic excellence, and was awarded Dean's List honors throughout his undergraduate career based on academic achievement. He is a member of the Luzerne County Bar Association and Pennsylvania Bar Association (member, Elder Law Section). Mr. Musto earned his J.D. degree from The Dickinson School of Law and is admitted to practice law in Pennsylvania.
Speaker bio
Robert B. Keyser, II
is the founding member of the estate, tax and business planning boutique firm, Robert B. Keyser II, LLC, based in Colorado Springs, Colorado. He provides counsel in the areas of income, estate and gift tax planning, and business planning to high-net-worth individuals and families. Mr. Keyser prepares advanced estate planning documents; such as qualified personal residence trusts, family limited partnerships, life insurance trusts, generation skipping trusts, charitable trusts, private foundations, grantor retained annuity trusts, intentionally defective grantor trusts, and complex wills. He handles various business transactional matters requiring the preparation of agreements for stock redemption, mergers, employment, stock buy-sell, partnership and limited liability company arrangements, non-qualified plans, and trusts. Mr. Keyser taught business law and accounting at the University of Colorado's Colorado Springs campus from 2004 to 2017. He earned his B.A. degree from Colorado University, his J.D. degree from the University of Denver College of Law and his LL.M. degree in taxation from the University of Denver Graduate Tax Program.
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