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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 Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana 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
Paul Hamilton
Michael Menninger
George Goodridge
Ellen Deeter
With Paul W. Hamilton from Hamilton Trust Estate & Elder Law + 3 others
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

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 Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana 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

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
Ellen M Deeter
Ellen M.
Deeter
Deeter Law LLC
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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Speaker bio
Ellen M Deeter

Ellen M. Deeter

Deeter Law LLC
Ellen Deeter

is an attorney in Indianapolis. Her practice is focused on estate planning and administration; estate, trust, and elder law mediation; expert witness services in trust and estate litigation matters; and consulting services for fiduciaries. Prior to going into the private practice of law, Ms. Deeter spent 35 years working for bank trust departments, where she worked in a variety of roles, including trust and estate administration, fiduciary income taxation, estate and gift taxation, and as in-house trust counsel. The last 18 years of her trust department career were spent with The National Bank of Indianapolis, from which she retired in 2013. Ms. Deeter is admitted to practice in the state of Indiana and the U.S. District Court, Southern District of Indiana. She earned her B.A. degree, magna cum laude, from the University of Notre Dame; and her J.D. degree, magna cum laude, from Indiana University School of Law at Indianapolis (now known as the Indiana University Robert H. McKinney School of Law). In addition to being an attorney and a registered civil mediator, Ms. Deeter obtained her CERTIFIED FINANCIAL PLANNER™ certification in 1984 and her CERTIIFIED TRUST and FINANCIAL ADVISOR™ designation in 1992, both of which she maintained until 2022. 

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Yes, the more people you bring from your organization, the more you save. After the first registration, each additional attendee receives a special discount off of their total tuition.
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