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Overview
Navigating SECURE Acts and Maximizing Client Outcomes
Are your clients' retirement assets truly safe and available for their loved ones? After the SECURE Acts, traditional IRA planning strategies are out, and new challenges - along with new opportunities - are in. We'll dive deep into the strategic use of trusts, including conduit, accumulation, and Applicable Multi-Beneficiary Trusts (AMBTs) and advanced planning for special needs beneficiaries, minors, and charitable giving. You'll learn to navigate the intricacies of the 10-year distribution rule and its critical exceptions, ensuring your clients avoid common pitfalls and seize every available advantage. Move beyond outdated approaches and gain the clarity and confidence to draft robust, compliant, and highly effective IRA trust provisions. Help your clients protect their hard-earned retirement savings and achieve their ultimate financial and philanthropic goals. Register today!
- Understand fundamental IRA rules and tax implications.
- Analyze the impact of the SECURE Act and SECURE 2.0 on IRA distributions.
- Differentiate between "conduit" and "accumulation" trusts and their tax consequences.
- Draft precise "see-through" trust language for IRA beneficiaries.
- Develop strategies for asset protection and special needs planning within IRA provisions.
Abbreviated Agenda
- Trusts as Beneficiaries: The "See-Through" Rules
- Asset Protection Strategies for Inherited IRAs
- Special Needs Planning With IRAs
- Multi-Beneficiary IRAs and Administration
- Planning for Minor and Younger Beneficiaries
- Charitable Beneficiaries and IRAs
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| Alaska CLE |
|
3 Total | 11-10-2027 |
| Alabama CLE |
|
3 Total | 12-31-2025 |
| Arkansas CLE |
|
3 Total | 06-30-2026 |
| Arizona CLE |
|
3 Total | 11-10-2027 |
| California CLE |
|
3 Total | 11-10-2027 |
| Colorado CLE |
|
4 Total | 12-31-2027 |
| Connecticut CLE |
|
3 Total | 11-10-2027 |
| Delaware CLE |
|
3 Total | 11-10-2027 |
| Florida CLE |
|
3.5 Total | 05-31-2027 |
| Georgia CLE |
|
3 Total | 12-31-2025 |
| Hawaii CLE |
|
3 Total | 11-10-2027 |
| Iowa CLE |
|
3 Total | 11-10-2026 |
| Idaho CLE |
|
3 Total | 11-10-2030 |
| Illinois CLE |
|
3 Total | 11-09-2027 |
| Indiana CLE |
|
3 Total | 11-10-2026 |
| Kansas CLE |
|
3.5 Total | 11-09-2026 |
| Kentucky CLE |
|
3 Total | 06-30-2026 |
| Louisiana CLE |
|
3 Total | 11-10-2026 |
| Maine CLE |
|
3 Total | 11-09-2027 |
| Minnesota CLE |
|
3 Total | 11-10-2027 |
| Missouri CLE |
|
3.6 Total | 11-10-2027 |
| Northern Mariana Islands CLE |
|
3 Total | 11-10-2027 |
| Mississippi CLE |
|
3 Total | 07-31-2026 |
| Montana CLE |
|
3 Total | 11-10-2028 |
| North Carolina CLE |
|
3 Total | 02-28-2026 |
| North Dakota CLE |
|
3 Total | 11-10-2028 |
| Nebraska CLE |
|
3 Total | 11-10-2027 |
| New Hampshire CLE |
|
3 Total | 11-10-2028 |
| New Jersey CLE |
|
3.6 Total | 07-28-2026 |
| New Mexico CLE |
|
3 Total | 11-10-2027 |
| Nevada CLE |
|
3 Total | 11-10-2028 |
| New York CLE |
|
3.5 Total | 11-10-2028 |
| Ohio CLE |
|
3 Total | 12-31-2025 |
| Oklahoma CLE |
|
3.5 Total | 11-10-2027 |
| Oregon CLE |
|
3 Total | 11-10-2028 |
| Pennsylvania CLE |
|
3 Total | 11-10-2027 |
| Rhode Island CLE |
|
3.5 Total | 06-30-2026 |
| South Carolina CLE |
|
3 Total | 12-31-2025 |
| Tennessee CLE |
|
3 Total | 11-09-2027 |
| Texas CLE |
|
3 Total | 10-31-2026 |
| Utah CLE |
|
3 Total | 12-31-2026 |
| Virginia CLE |
|
3 Total | 10-31-2026 |
| Vermont CLE |
|
3 Total | 11-10-2027 |
| Washington CLE |
|
3 Total | 11-09-2030 |
| Wisconsin CLE |
|
3.5 Total | 12-31-2026 |
| West Virginia CLE |
|
3.6 Total | 11-10-2027 |
| Wyoming CLE |
|
3 Total | 07-31-2026 |
Select Jurisdiction
CLE
Agenda
-
Trusts as Beneficiaries: The "See-Through" Rules
- IRA Types, Taxation Rules, and Planning Implications of the SECURE Acts
- The Role and Risks of Beneficiary Designations
- Meeting the Requirements to Qualify as a "See-Through" Trust
- Conduit vs. Accumulation Trusts
- Drafting Sample Language for Conduit and Accumulation Trusts
-
Asset Protection Strategies for Inherited IRAs
- The Role of Trusts in Shielding IRA Assets
- Drafting Spendthrift Provisions
- Considerations for Bankruptcy Protection
- Protecting Against Divorce and Lawsuits
- Layering Protection Strategies
-
Special Needs Planning With IRAs
- Drafting SNTs as IRA Beneficiaries
- Distributions to the Beneficiary vs. Trustee Discretion
- Navigating ABLE Accounts and IRA Distributions
- SECURE Act 2.0 and Applicable Multi-Beneficiary Trusts (AMBTs)
-
Multi-Beneficiary IRAs and Administration
- Challenges With Multiple Beneficiaries and Impact of "Non-Eligible Designated Beneficiaries"
- Drafting for Flexibility With Multiple Beneficiaries in a Trust
- Coordination With Financial Institutions for Division and Addressing Beneficiary Conflicts
-
Planning for Minor and Younger Beneficiaries
- The 10-Year Rule for Minor Children
- Using Trusts for Minors Until Majority
- Managing Distributions After the Minor Reaches Majority
- Grandchildren and More Remote Descendants
-
Charitable Beneficiaries and IRAs
- Direct Gifts vs. Naming a Charity as Beneficiary
- Qualified Charitable Distributions (QCDs)
- Using Charitable Remainder Trusts (CRTs) With IRAs
Who Should Attend
This legal course is designed for attorneys. Accountants, tax professionals, fiduciaries, and paralegals will also benefit.
Speakers
Speaker bio
Alexandra M. Sipe
, Esq. is the founder and principal attorney of Sipe Law LLC, a boutique legal practice based in south central Pennsylvania. With over twelve years of specialized experience, she focuses on estate planning, estate administration, small business and agribusiness succession planning, and trust administration. Ms. Sipe is widely recognized for her commitment to preserving Pennsylvania’s agricultural legacy and supporting family-owned enterprises. A graduate of Dickinson School of Law at Pennsylvania State University (J.D., 2013) and Dickinson College (B.A. in economics and political science, 2010), she has earned accolades including the Trailblazer Award from the Pennsylvania Bar Association’s Real Property, Probate and Trust Law Section. Ms. Sipe's leadership roles include serving as secretary of the PBA Real Property, Probate and Trust Section; county coordinator for Wills for Heroes in Franklin County; and board member for organizations such as Luminest Community Development and the Cumberland County Farm Bureau. She is also a member of the Estate Planning Council of Central Pennsylvania and a graduate of Leadership Cumberland’s Class of 2024. Ms. Sipe is a frequent speaker and educator, offering seminars and webinars for legal and financial professionals, and is deeply engaged in community outreach, regularly sponsoring local events and initiatives.
Speaker bio
Robert E. Bollengier
is a sole practitioner with Robert E. Bollengier Law Offices in Warwick, Rhode Island. His practice areas include federal and state taxation, probate, estate planning, wills, trusts, and corporate and business law. Mr. Bollengier has been a visiting instructor for Bryant University and Providence College. He earned his B.S. degree, magna cum laude, from Boston College. Mr. Bollengier simultaneously earned his J.D. degree with his M.B.A. degree, highest honors, from St. Louis University and his LL.M. degree, cum laude, from Boston University. In addition, he earned a Certificate of Advanced Graduate Studies in estate planning from Bryant University and is currently working towards his CFP®, ChFC and CLU designations. Mr. Bollengier is a member of the Rhode Island Bar Association and a past member of the Rhode Island Society of Certified Public Accountants.
Speaker bio
Johnnie J. James, III
is an attorney at The Law Office of Johnnie James, PLLC. He specializes in business, criminal defense, DUI law, copyright, estate planning, entertainment, intellectual property, legal consulting, personal injury, and trademark law. Within estate planning, Mr. James focuses on key elements such as wills, trusts, power of attorney, and beneficiary designations ensure assets are distributed according to your wishes while minimizing tax burdens. He earned his degree from The University of Oklahoma and his J.D. degree from Charlotte School of Law. Mr. James is admitted to practice law in Oklahoma and before the U.S. District Court, Northern District of Oklahoma.
Speaker bio
Andrew J. Niebler
is an attorney with DeWitt LLP and known for his ability to handle complex legal issues with precision. He is known for his attention to detail, his commitment to achieving his clients' goals, and his ability to provide practical, effective solutions to even the most complex legal challenges. Since graduating from law school, Mr. Niebler has established himself as a respected attorney in his field. He has developed a reputation for providing exceptional legal representation to individuals, businesses, and financial institutions. Mr. Niebler routinely handles a wide range of legal matters, including general business, corporate governance, commercial contracts, mergers, acquisitions, and divestitures, residential and commercial real estate transactions, leasing, and development, construction, commercial lending, estate planning and succession planning, and probate matters. His clients appreciate his ability to navigate complex legal issues and provide practical, effective solutions. Whether he is helping a business navigate a merger or acquisition, drafting a complex commercial contract, or guiding a family through the estate planning process, Mr. Niebler approaches every case with a dedication to achieving the best possible outcome for his clients. He earned his B.A. degree from Marquette University and his J.D. degree from Marquette University Law School.
Speaker bio
Jocelyn S. Gaddini
is an attorney at DeWitt LLP, where she focuses her practice on insurance defense, civil rights litigation, and estate planning. She assists clients with a broad range of estate planning needs, including wills, trusts, marital property agreements, prenuptial agreements, and business succession planning. In addition to counseling clients, she prepares legal documents and handles court filings. Prior to joining DeWitt LLP, Ms. Gaddini gained experience as a Congressional intern in the U.S. House of Representatives and as a legal associate with the Wisconsin Department of Justice. She is admitted to practice in Wisconsin and the U.S. District Courts for the Eastern and Western Districts of Wisconsin. Ms. Gaddini earned her B.A. from the University of Wisconsin - Madison and her J.D. from Marquette University Law School.
Speaker bio
Leo J. Cushing
is the founder of Cushing & Dolan, P.C., a law firm based in Waltham, Massachusetts, employing approximately 20 attorneys and 45 staff members. His practice concentrates on complex estate planning for owners of closely held businesses and high-net-worth individuals, as well as commercial and residential real estate, elder law, tax planning, corporate transactions, tax representation, charitable giving, and fiduciary litigation involving trusts, estates, probate matters, and shareholder disputes. Before establishing the firm in 1984, Mr. Cushing served as an Assistant Attorney General in the Criminal Bureau of the Commonwealth of Massachusetts, where he prosecuted criminal tax cases and defended the state in post-conviction and civil rights matters. Earlier in his career, he worked as a forensic accountant for Attorney General Francis X. Bellotti and as a tax professional with Ernst & Young (formerly Ernst & Whinney), earning certification as a Certified Public Accountant during that time. Mr. Cushing has lectured extensively since 1984 and was inducted into the Massachusetts Lawyers Weekly Hall of Fame in 2025 for his significant contributions to the legal profession and the development of law in Massachusetts. He also received the M.C.L.E. Scholar Mentor Award in 2018 for over 30 years of teaching and authorship, including the standing volume Preparing Fiduciary Income, Gift, and Estate Tax Returns. He has taught Partnership Taxation and Income Taxation of Decedents’ Estates and Trusts at Boston University Law School’s Graduate Tax Program and has chaired the Estate Planning, Trusts, and Estate Administration Section of the Massachusetts Real Estate Bar Association. Mr. Cushing is admitted to practice in Massachusetts and New Hampshire, as well as before the U.S. District Court, U.S. Supreme Court, and U.S. Tax Court. He received his J.D., cum laude, from New England Law Boston, his LL.M. in Taxation from Boston University School of Law, and his B.S. in Accounting from the University of Notre Dame.
Speaker bio
Sam Thomas, III
is an attorney with Sam Thomas III Esquire & Associates. He has practiced for 28 years in the areas of probate, foreclosure prevention, tax resolution, and debt relief. Currently, Mr. Thomas's practice focuses on estate planning. He earned his B.A. degree from Cleveland State University, his M.S. degree from Indiana University and his J.D. degree from Cleveland Marshall College of Law.
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