Trusts, Estates & Probate

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Using Subtrusts in IRA Planning

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Upon Request 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Carolina CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Upon Request 3 Total
Arizona CPE for Accountants Approved 3.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 3.5 Total
Wisconsin CPE for Accountants Approved 3.6 Total
CPE for Accountants/NASBA Approved 3.5 Total
Live Online
3 hours
Kamal Packer
Paul Hamilton
Michael Menninger
George Goodridge
With Kamal O. Packer from Kamal Packer Law + 3 others

Wed, Jul 15, 00:00 AM – 00:00 PM

Product ID 102183

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Course Includes
$319

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Overview

Use Subtrusts to Allow Stretch IRA for Multiple Beneficiaries

The IRS has officially ended the era of "wait and see" for IRA distributions. With the release of the final regulations, your old trust templates are likely obsolete. Failure to include specific "separate share" language can now cost your clients' heirs decades of tax-deferred growth. This course provides the exact drafting snippets and regulatory analysis you need to navigate the post-SECURE Act landscape with confidence. Register today!

  • Clarify the latest IRS guidance on see-through trusts and the 10-year rule.
  • Draft better specific portion allocations and conduit/accumulation toggle provisions.
  • Learn how to structure your trust documents to allow each sub-beneficiary to use their own RMD schedule.

Abbreviated Agenda

  1. The Current IRA Planning Regulatory Framework: RMDs and EDB Classification
  2. Separate Account Treatment: Defeating the "Legal Common Denominator" Rule
  3. Drafting for Deferral: Conduit vs. Accumulation Subtrusts
  4. The Drafting Library and PLR Risks Analysis

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Related Topics

Product ID 102183

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Upon Request 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Carolina CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Upon Request 3 Total
Arizona CPE for Accountants Approved 3.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 3.5 Total
Wisconsin CPE for Accountants Approved 3.6 Total
CPE for Accountants/NASBA Approved 3.5 Total
Select Jurisdiction
CLE
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Agenda

All times are shown in

  1. The Current IRA Planning Regulatory Framework: RMDs and EDB Classification

    1. Final Regs on Annual Required Minimum Distributions (RMDs) if the Owner Dies After the Required Beginning Date (RBD)
    2. Eligible Designated Beneficiary (EDB) Triage: Fast-Tracking Classification for Spouses, Minors, and the Disabled to Protect the Lifetime Stretch

  2. Separate Account Treatment: Defeating the "Legal Common Denominator" Rule

    1. The Mechanics of Achieving Separate Account Treatment via Subtrusts
    2. Critical Timing for Subtrust Funding to Isolate "Bad" Beneficiaries
    3. Administrative Carve-Out: Paying Debts Without Poisoning See-Through Status

  3. Drafting for Deferral: Conduit vs. Accumulation Subtrusts

    1. The Conduit Mandate
    2. Accumulation Trust Architecture: Asset Preservation for Successor Beneficiary
    3. AMBT Specialization: Drafting Subtrusts for Chronically Ill and Disabled Heirs

  4. The Drafting Library and PLR Risks Analysis

    1. Practical Language to Force Allocation
    2. PLR 202506004: Trustee-to-Trustee Transfers and Inherited IRAs
    3. The IRA Trust Updates/Audit Checklist

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, fiduciaries, and paralegals will also benefit.

Speakers

Kamal O Packer
Kamal O.
Packer
Kamal Packer Law
Paul W Hamilton
Paul W.
Hamilton
Hamilton Trust Estate & Elder Law
Michael J Menninger
Michael J.
Menninger
Houck Menninger Law, LLC
George L Goodridge
George L.
Goodridge
George L. Goodridge Attorney at Law
Speaker bio
Kamal O Packer

Kamal O. Packer

Kamal Packer Law
Kamal Packer

is a trial lawyer specializing in complex civil litigation, personal injury, medical malpractice, and commercial business and transactional law. He is a military veteran who served 11 years of active duty in the U.S. Coast Guard before practicing law, wherein his responsibilities were tailored to finances, logistics and hurricane response. Mr. Packer graduated from American Military University with a Bachelor of Arts in philosophy, and earned his Juris Doctorate from Loyola University New Orleans College of Law, all while fulfilling his active-duty military service. While earning his law degree, he externed for the U.S. Coast Guard’s District 8 Legal Division and the Honorable Bruce T. Smith (retired), a then administrative law judge for the Department of Homeland Security. Throughout his legal career, Mr. Packer was a law clerk for the Honorable Paula Brown and Honorable Dale Atkins at the Louisiana Fourth Circuit Court of Appeal. Mr. Packer has also handled civil suits representing both plaintiffs and defendants for renowned law firms throughout Louisiana and Texas. He is a member of the Louisiana State Bar Association, New Orleans Bar Association, Federal Bar Association, A.P. Tureaud Inn of Court and Greater New Orleans Louis A. Martinet Legal Society.

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Speaker bio
Paul W Hamilton

Paul W. Hamilton

Hamilton Trust Estate & Elder Law
Paul Hamilton

is owner and founder of Hamilton Trust Estate & Elder Law. He earned his B.S. degree from the University of North Georgia and his J.D. degree from Walter F. George School of Law, Mercer University. Mr. Hamilton is admitted to practice in the following courts: United States Court of Federal Claims, U.S. District Court for Middle District of Georgia, Georgia Supreme Court and Court of Appeals, and all state courts in Georgia. He is a member of the Lowndes County Bar Association and the State Bar of Georgia.

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Speaker bio
Michael J Menninger

Michael J. Menninger

Houck Menninger Law, LLC
Michael Menninger

is an attorney/owner at Houck Menninger Law, LLC licensed in Ohio, Indiana and Kentucky. He is a certified specialist in estate planning, trust and probate law by the Ohio State Bar Association. Mr. Menninger has nearly 20 years of practice experience, with more than a decade focused exclusively on estate planning and related disciplines. He helps families implement simple and complex estate planning strategies, advising on tax and asset protection considerations. Mr. Menninger also works with clients planning for special needs and planning for same-sex couples. He has served as faculty for the OSBA, WealthCounsel State Forums, National Business Institute, and Strafford Publications, among other organizations, teaching on a variety of subjects, including basic estate planning, trust and estate taxation, IRA planning, and irrevocable trust modification. Outside of his professional life, Mr. Menninger is married and has four children. He serves on the Board of Directors for Charlie's Kids, Inc., a non-profit organization which advocates SIDS awareness and safe-sleep practices. Mr. Menniger is also an FC Cincinnati season ticket member.

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Speaker bio
George L Goodridge

George L. Goodridge

George L. Goodridge Attorney at Law
George Goodridge

practices law in Massachusetts and Vermont, where he works with clients in the areas of estate planning, trust and estate administration, and business law. He has represented clients in a variety of matters in state and federal courts involving will contests, actions to terminate and modify trusts, guardianships and conservatorships. Mr. Goodridge works closely with estate planning clients to implement a comprehensive plan that meets the family's goals and advises fiduciaries about probate, estate taxes, trust funding and administration. He serves as counsel to nonprofit organizations and has a particular interest in working with land trusts and private landowners on land protection projects. Mr. Goodridge earned his B.S. degree, summa cum laude, from the University of Massachusetts, Amherst, his J.D. degree from the University of Connecticut School of Law and an LL.M. in taxation from Boston University School of Law. He is admitted to practice in Massachusetts, Vermont, U.S. Court for the District of Massachusetts, U.S. Court of Appeals for the First Circuit, and the U.S. Patent and Trademark Office.

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