Trusts, Estates & Probate

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The Anatomy of an IRA Accumulation Trust (With Sample Forms and Clauses)

Credits Available
Credit Status Total
Alaska CLE Reciprocity 4 Total
Alabama CLE Approved 4 Total
Arkansas CLE Approved 4 Total
Arizona CLE Approved 4 Total
California CLE Approved 4 Total
Colorado CLE Approved 5 Total
Connecticut CLE Approved 4 Total
Delaware CLE Approved 4 Total
Florida CLE Approved 5 Total
Georgia CLE Approved 4 Total
Hawaii CLE Approved 4 Total
Iowa CLE Approved 4 Total
Idaho CLE Pending 4 Total
Illinois CLE Approved 4 Total
Indiana CLE Approved 4 Total
Kansas CLE Upon Request 4.5 Total
Kentucky CLE Upon Request 3 Total
Louisiana CLE Approved 4 Total
Maine CLE Approved 4 Total
Minnesota CLE Pending 4 Total
Missouri CLE Approved 4.8 Total
Northern Mariana Islands CLE Approved 4 Total
Montana CLE Pending 4 Total
North Carolina CLE Approved 4 Total
Nebraska CLE Approved 4 Total
New Hampshire CLE Approved 4 Total
New Jersey CLE Approved 4.8 Total
New Mexico CLE Approved 4 Total
Nevada CLE Approved 4 Total
New York CLE Approved 4.5 Total
Ohio CLE Pending 4 Total
Oklahoma CLE Approved 5 Total
Pennsylvania CLE Approved 4 Total
Rhode Island CLE Upon Request 4.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 4 Total
Texas CLE Approved 4 Total
Utah CLE Approved 4 Total
Virginia CLE Approved 4 Total
Vermont CLE Approved 4 Total
Washington CLE Approved 4 Total
Wisconsin CLE Approved 4.5 Total
West Virginia CLE Approved 4.8 Total
Wyoming CLE Approved 4 Total
Arizona CPE for Accountants Approved 4.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 4.5 Total
Wisconsin CPE for Accountants Approved 4.8 Total
CPE for Accountants/NASBA Approved 4.5 Total
Live Online
4 hours
Melvin Cook
Anya Witmer
Julian LaCasse
Nicole Pavlik
With Melvin A. Cook from Law Office of Melvin A. Cook + 3 others

Thu, Oct 15, 00:00 AM – 00:00 PM

Product ID 102535

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Course Includes
$389

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Overview

Get the Qualifying Trust Language Right - or Watch the Tax Deferral Disappear

If a married client has an inherited IRA and is permitted to take RMDs based on life expectancy, can the client use the Uniform Table? Does it matter when the IRA is inherited? One wrong word in an IRA trust document can invalidate decades of tax-deferred growth. This four-hour program goes clause by clause through the qualifying trust language that makes or breaks an IRA accumulation trust - beneficiary identification, distribution standards, RMD provisions, trustee powers, and beneficiary designation forms. You leave with annotated sample forms and a ready-to-use clause library. Register today!

  • Get help in drafting specific language for various situations.
  • Distinguish between conduit and accumulation trusts for IRA planning.
  • Draft and audit five critical provisions with the help of sample language and checklists.
  • Bring legacy documents into compliance using a practical audit and amendment framework.
  • Spot the most common qualifying language failures and apply specific fixes.

Abbreviated Agenda

  1. Critical Post-SECURE Act Context and IRS Qualifying Trust Requirements
  2. Drafting IRA Qualifying Trust Language: Beneficiary Identification
  3. Drafting Distribution Standard Provisions
  4. Drafting Required Minimum Distribution (RMD) Language
  5. Drafting Trustee Powers and Administrative Provisions
  6. The Beneficiary Designation Form: Connecting Trust Language to the Plan
  7. Advanced Planning Scenarios, Top Drafting Failures, and the Compliance Checklist

Can't Attend Live?

Get the OnDemand instead

Watch the recording of this event on your own schedule. We'll notify you when its ready.

Related Topics

Product ID 102535

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 4 Total
Alabama CLE Approved 4 Total
Arkansas CLE Approved 4 Total
Arizona CLE Approved 4 Total
California CLE Approved 4 Total
Colorado CLE Approved 5 Total
Connecticut CLE Approved 4 Total
Delaware CLE Approved 4 Total
Florida CLE Approved 5 Total
Georgia CLE Approved 4 Total
Hawaii CLE Approved 4 Total
Iowa CLE Approved 4 Total
Idaho CLE Pending 4 Total
Illinois CLE Approved 4 Total
Indiana CLE Approved 4 Total
Kansas CLE Upon Request 4.5 Total
Kentucky CLE Upon Request 3 Total
Louisiana CLE Approved 4 Total
Maine CLE Approved 4 Total
Minnesota CLE Pending 4 Total
Missouri CLE Approved 4.8 Total
Northern Mariana Islands CLE Approved 4 Total
Montana CLE Pending 4 Total
North Carolina CLE Approved 4 Total
Nebraska CLE Approved 4 Total
New Hampshire CLE Approved 4 Total
New Jersey CLE Approved 4.8 Total
New Mexico CLE Approved 4 Total
Nevada CLE Approved 4 Total
New York CLE Approved 4.5 Total
Ohio CLE Pending 4 Total
Oklahoma CLE Approved 5 Total
Pennsylvania CLE Approved 4 Total
Rhode Island CLE Upon Request 4.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 4 Total
Texas CLE Approved 4 Total
Utah CLE Approved 4 Total
Virginia CLE Approved 4 Total
Vermont CLE Approved 4 Total
Washington CLE Approved 4 Total
Wisconsin CLE Approved 4.5 Total
West Virginia CLE Approved 4.8 Total
Wyoming CLE Approved 4 Total
Arizona CPE for Accountants Approved 4.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 4.5 Total
Wisconsin CPE for Accountants Approved 4.8 Total
CPE for Accountants/NASBA Approved 4.5 Total
Select Jurisdiction
CLE
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Agenda

All times are shown in

  1. Critical Post-SECURE Act Context and IRS Qualifying Trust Requirements

    1. IRA Transfer Rules in a Nutshell
    2. Eligible Designated Beneficiaries (EDBs)
    3. Conduit vs. Accumulation Trust Side-by-Side Comparison
    4. The Four-Part IRS Test to Qualify the Trust as a Beneficiary

  2. Drafting IRA Qualifying Trust Language: Beneficiary Identification

    1. The Identifiable Beneficiary Clause
    2. Natural Persons vs. Classes of Beneficiaries
    3. Contingent Beneficiaries and Remainder Interests
    4. Sample Clause Language and Variations

  3. Drafting Distribution Standard Provisions

    1. Mandatory vs. Discretionary Distribution Language
    2. The HEMS Standard in Accumulation Trusts
    3. Satisfying the 10-Year Rule Without Triggering Immediate Taxation
    4. Interactions With Special Needs Planning and Government Benefit Eligibility
    5. Sample Clause: Discretionary Accumulation With RMD-Compliant Distribution Trigger Language

  4. Drafting Required Minimum Distribution (RMD) Language

    1. Embedding RMD Compliance: Mandatory vs. Permissive
    2. Drafting the RMD Withdrawal Clause: Sample Language Requiring Trustee to Withdraw and Options for Accumulation
    3. The "At Least as Rapidly" Standard Impacting Drafting
    4. Coordinating Trust RMD Language With Plan Administrator Requirements and Beneficiary Designation Forms

  5. Drafting Trustee Powers and Administrative Provisions

    1. Trustee Investment Powers: IRA-Specific Limitations and Drafting Considerations
    2. Spendthrift Clauses: Construction, Enforceability, and Impact on Accumulation Trust Structure
    3. Trustee Discretion Provisions: Broad vs. Narrow Language
    4. Trust Protector and Modification Powers

  6. The Beneficiary Designation Form: Connecting Trust Language to the Plan

    1. Why the Beneficiary Designation Form Is as Important as the Trust Document Itself
    2. Naming the Trust as IRA Beneficiary: Exact Language Requirements and Common Errors
    3. Per Stirpes, Per Capita, and Contingent Designations and Impact on Trust Qualification
    4. Coordinating The Trust Document With The Plan Administrator's Requirements

  7. Advanced Planning Scenarios, Top Drafting Failures, and the Compliance Checklist

    1. What Administrative Provisions Silently Break See-Through Treatment
    2. Special Need Beneficiaries
    3. Roth IRA Accumulation Trust: How Rules Differ and Affect Drafting
    4. Multi-Beneficiary Trusts
    5. GEST Tax Planning
    6. Spousal Beneficiary Planning: Rollover Options, Inherited IRA Rules, etc.
    7. Auditing and Amending Legacy Trusts
    8. IRA Accumulation Trust Compliance Checklist: Clause-by-Clause Review

Who Should Attend

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

Speakers

Melvin A Cook
Melvin A.
Cook
Law Office of Melvin A. Cook
Anya M Witmer
Anya M.
Witmer
Dyer Bregman Ferris Wong & Carter, PLLC
Julian F LaCasse
Julian F.
LaCasse
Gadi Zohar
Nicole Pavlik
Nicole
Pavlik
Nicole Pavlik Law Firm, PLC
Speaker bio
Melvin A Cook

Melvin A. Cook

Law Office of Melvin A. Cook
Melvin Cook

is a sole practitioner in Sandy, Utah, where his practice areas include civil litigation, family law, personal injury, estate planning, Social Security disability and workers' compensation. He is a member of the Utah State Bar and Salt Lake County Bar. Mr. Cook earned his B.A. and M.B.A. degrees from the University of Utah and his J.D. degree from Brigham Young University.

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Speaker bio
Anya M Witmer

Anya M. Witmer

Dyer Bregman Ferris Wong & Carter, PLLC
Anya Witmer

is an attorney at Dyer Bregman Ferris Wong & Carter, PLLC, where she practices estate planning, probate administration, and trust formation and administration matters. She earned her Bachelor of Arts in English literature from Arizona State University and was a NALA certified paralegal prior to law school. Ms. Witmer then received her Juris Doctor degree from California Western Law School in San Diego, California, where she graduated, cum laude, and received an Academic Excellence Award for her research and writing on cryptocurrency in estate planning and probate. She is a member of WealthCounsel, the State Bar of Arizona (Probate and Trust Section), Maricopa County Bar Association, and the American Bar Association (Real Property, Trust and Estate Law Section). Ms. Witmer is admitted to practice law in Arizona and California.

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Speaker bio
Julian F LaCasse

Julian F. LaCasse

Gadi Zohar
Julian LaCasse

is an of counsel attorney with Gadi Zohar, whose practice focuses on estate, business and tax planning, administration of decedents' estates including trust and probate administration, and various business matters such as creation, administration, governance and succession of entities. He studied writing and philosophy at Gonzaga University before earning his J.D. degree from Santa Clara University School of Law. While attending Santa Clara University School of Law, Mr. LaCasse pursued diverse interests through his work in Congress for Representative Sam Farr, a fellowship with former Secretary of Defense Leon Panetta, and publishing online on the topic of bail reform and policy, on his way to earning a Public Interest and Social Justice Law Certificate. He is admitted to practice in California.

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Speaker bio
Nicole Pavlik

Nicole Pavlik

Nicole Pavlik Law Firm, PLC
Nicole Pavlik

is a solo practitioner at her firm Nicole Pavlik Law Firm, PLC, where she practices estate planning, probate/trust administration, tax, business planning and contract review and preparation. She earned her B.S. degree from Arizona State University West and her J.D. degree from Arizona Summit Law School. Ms. Pavlik is licensed to practice law in Arizona and is a member of the State Bar of Arizona.

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