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Trusts, Estates & Probate

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 Approved 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 Approved 4 Total
Missouri CLE Approved 4.8 Total
Northern Mariana Islands CLE Approved 4 Total
Montana CLE Approved 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 Approved 4 Total
Oklahoma CLE Approved 5 Total
Pennsylvania CLE Approved 4 Total
Rhode Island CLE Upon Request 4.5 Total
South Carolina CLE Approved 4 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 0 Total
Wisconsin CLE Approved 4.5 Total
West Virginia CLE Approved 4.8 Total
Wyoming CLE Approved 4 Total
OnDemand
4 hours 5 minutes
Melvin Cook
Anya Witmer
Julian LaCasse
Nicole Pavlik
With Melvin A. Cook from Law Office of Melvin A. Cook + 3 others
Recorded October 15, 2026.
Product ID 102535

Buy This Course

Course Includes
$389

OnDemand Video

Course Book Download

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

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 Approved 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 Approved 4 Total
Missouri CLE Approved 4.8 Total
Northern Mariana Islands CLE Approved 4 Total
Montana CLE Approved 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 Approved 4 Total
Oklahoma CLE Approved 5 Total
Pennsylvania CLE Approved 4 Total
Rhode Island CLE Upon Request 4.5 Total
South Carolina CLE Approved 4 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 0 Total
Wisconsin CLE Approved 4.5 Total
West Virginia CLE Approved 4.8 Total
Wyoming CLE Approved 4 Total

Credit Details by Jurisdiction

OnDemand Video

CLE Credits
Alaska CLE Reciprocity · 4 Total Credits

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OnDemand - Alaska CLE - 4: Alaska Bar members may claim credit for attending CLE programs that have been accredited by other mandatory CLE jurisdictions. This program qualifies for 4.0 hours of credit, which includes 4.0 hours of MCLE credit and 0.0 hour of MECLE credit.

Video Download - Alaska CLE - 4: Alaska Bar members may claim credit for attending CLE programs that have been accredited by other mandatory CLE jurisdictions. This program qualifies for 4.0 hours of credit, which includes 4.0 hours of MCLE credit and 0.0 hour of MECLE credit.

Alabama CLE Approved · 4 Total Credits

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OnDemand - Alabama CLE - 4: This course or a portion thereof has been approved by the Alabama State Bar Mandatory Continuing Legal Education Commission for a maximum of 4.0 on-demand credit hours, including 0.0 ethics/professionalism credit.

Arkansas CLE Approved · 4 Total Credits

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OnDemand - Arkansas CLE - 4: NBI, Inc. is an accredited sponsor in the state of Arkansas. This program qualifies for 4.0 hours of on demand continuing legal education credit, including 0.0 hour of ethics, consistent with the rules and regulations of the Arkansas Supreme Court of Professional Programs.

Video Download - Arkansas CLE - 4: NBI, Inc. is an accredited sponsor in the state of Arkansas. This program qualifies for 4.0 hours of on demand continuing legal education credit, including 0.0 hour of ethics, consistent with the rules and regulations of the Arkansas Supreme Court of Professional Programs.

Arizona CLE Approved · 4 Total Credits

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OnDemand - Arizona CLE - 4: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity qualifies for 4.0 hours toward your annual CLE requirement for the State of Arizona, including 0.0 hour of professional responsibility.

Video Download - Arizona CLE - 4: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity qualifies for 4.0 hours toward your annual CLE requirement for the State of Arizona, including 0.0 hour of professional responsibility.

California CLE Approved · 4 Total Credits
  • 4 Estate Planning, Trust and Probate Law

Earn Until

OnDemand - California CLE - 4: This activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California and qualifies for 4.0 hours of participatory credit, of which 0.0 hour will apply to legal ethics credit. NBI, Inc. certifies this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. NBI, Inc. is a State Bar of California approved MCLE provider - #53.

Video Download - California CLE - 4: This activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California and qualifies for 4.0 hours of self-study credit, of which 0.0 hour will apply to legal ethics credit. NBI, Inc. certifies this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. NBI, Inc. is a State Bar of California approved MCLE provider - #53.

Colorado CLE Approved · 5 Total Credits

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OnDemand - Colorado CLE - 5: NBI, Inc. is a Certified Provider, as recognized by the Colorado Supreme Court Continuing Legal and Judicial Education Committee. This program qualifies for 5.0 hours of home study general Colorado Continuing Legal Education Credit, including 0.0 professional responsibility credit.

Video Download - Colorado CLE - 5: NBI, Inc. is a Certified Provider, as recognized by the Colorado Supreme Court Continuing Legal and Judicial Education Committee. This program qualifies for 5.0 hours of home study general Colorado Continuing Legal Education Credit, including 0.0 professional responsibility credit.

Connecticut CLE Approved · 4 Total Credits

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OnDemand - Connecticut CLE - 4: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. It is the opinion of NBI, Inc. that this activity qualifies for 4.0 self-study hours toward your annual CLE requirement in Connecticut, including 0.0 self-study hour(s) of ethics/professionalism.

Video Download - Connecticut CLE - 4: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. It is the opinion of NBI, Inc. that this activity qualifies for 4.0 self-study hours toward your annual CLE requirement in Connecticut, including 0.0 self-study hour(s) of ethics/professionalism.

Delaware CLE Approved · 4 Total Credits

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OnDemand - Delaware CLE - 4: NBI, Inc. is an accredited sponsor of the Delaware Commission on Continuing Legal Education and recommends this program for 4.0 hours of eCLE credit, including 0.0 hour of ethics.

Florida CLE Approved · 5 Total Credits
  • 5 Wills, Trusts and Estates
  • 5 Tax

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OnDemand - Florida CLE - 5: Approved by The Florida Bar, this program qualifies for 5.0 general hours of CLER self-study credit including 0.0 hour of self-study professional responsibility (may include legal ethics, professionalism, substance abuse or mental illness and wellness programs). Certifications: 5.0 - Tax Law; 5.0 - Wills, Trusts and Estates

Video Download - Florida CLE - 5: Approved by The Florida Bar, this program qualifies for 5.0 general hours of CLER self-study credit including 0.0 hour of self-study professional responsibility (may include legal ethics, professionalism, substance abuse or mental illness and wellness programs). Certifications: 5.0 - Tax Law; 5.0 - Wills, Trusts and Estates

Georgia CLE Approved · 4 Total Credits

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OnDemand - Georgia CLE - 4: This program is approved by the Commission on Continuing Lawyer Competency of the State Bar of Georgia. This program qualifies for 4.0 hours of distance learning continuing legal education credit with the Georgia Commission on Continuing Lawyer Competency, which includes 0.0 hour of distance learning ethics.

Video Download - Georgia CLE - 4: This program is approved by the Commission on Continuing Lawyer Competency of the State Bar of Georgia. This program qualifies for 4.0 hours of distance learning continuing legal education credit with the Georgia Commission on Continuing Lawyer Competency, which includes 0.0 hour of distance learning ethics.

Hawaii CLE Approved · 4 Total Credits

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OnDemand - Hawaii CLE - 4: NBI, Inc. is an Accredited Provider with the Hawaii State Board of Continuing Legal Education. This alternative format activity has been approved for 4.0 hours of credit for the state of Hawaii, which includes 0.0 hour of ethics or professional responsibility education.

Video Download - Hawaii CLE - 4: NBI, Inc. is an Accredited Provider with the Hawaii State Board of Continuing Legal Education. This alternative format activity has been approved for 4.0 hours of credit for the state of Hawaii, which includes 0.0 hour of ethics or professional responsibility education.

Iowa CLE Approved · 4 Total Credits

Earn Until

OnDemand - Iowa CLE - 4: "The Anatomy of an IRA Accumulation Trust (With Sample Forms and Clauses)" is an accredited program under the regulations of the Iowa Supreme Court Commission on Continuing Legal Education. It is planned that this program will provide a maximum of 4.0 hours of unmoderated activity credit toward the mandatory continuing legal education requirements under the Iowa rule, including 0.0 hour of legal ethics unmoderated activity credit.

Idaho CLE Approved · 4 Total Credits

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OnDemand - Idaho CLE - 4: Approved for 4.0 hours of self-study continuing legal education credit in the state of Idaho, which includes 0.0 self-study legal ethics or professional responsibility credit.

Video Download - Idaho CLE - 4: Approved for 4.0 hours of self-study continuing legal education credit in the state of Idaho, which includes 0.0 self-study legal ethics or professional responsibility credit.

Illinois CLE Approved · 4 Total Credits

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OnDemand - Illinois CLE - 4: This program has been approved by the Illinois MCLE Board for 4.0 hours of recorded technology CLE credit, which includes approval for 0.0 hour of legal ethics, civility, professionalism or sexual harassment prevention training CLE credit by the Illinois Supreme Court Commission on Professionalism.

Video Download - Illinois CLE - 4: This program has been approved by the Illinois MCLE Board for 4.0 hours of recorded technology CLE credit, which includes approval for 0.0 hour of legal ethics, civility, professionalism or sexual harassment prevention training CLE credit by the Illinois Supreme Court Commission on Professionalism.

Indiana CLE Approved · 4 Total Credits

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OnDemand - Indiana CLE - 4: This course has been approved by the Indiana Supreme Court Office of Admissions & Continuing Education. Participating attorneys are eligible to receive 4.0 hours of distance education, which includes 0.0 hour of ethics.

Kansas CLE Upon Request · 4.5 Total Credits

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OnDemand - Kansas CLE - 4.5: Upon course completion and credit request submittal, an application will be submitted to Kansas CLE.

Video Download - Kansas CLE - 4.5: Upon course completion and credit request submittal, an application will be submitted to Kansas CLE.

Kentucky CLE Upon Request · 3 Total Credits

OnDemand - Kentucky CLE - 3: Upon course completion and credit request submittal, an application will be submitted to the Kentucky Bar Association Continuing Legal Education Commission.

Video Download - Kentucky CLE - 3: Upon course completion and credit request submittal, an application will be submitted to the Kentucky Bar Association Continuing Legal Education Commission.

Louisiana CLE Approved · 4 Total Credits
  • 4 Estate Planning and Administrative

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OnDemand - Louisiana CLE - 4: This course or a portion thereof has been approved by the Louisiana Mandatory Continuing Legal Education Committee of the Louisiana State Bar Association. This program qualifies for 4.0 hours (based on a 60-minute credit hour) of computer based credit, of which 0.0 hour will apply to computer based ethics credit. This program is approved for 4.0 hours (based on a 60-minute credit hour) of credit by the Louisiana Specialization Board in the area of Estate Planning and Administration.

Maine CLE Approved · 4 Total Credits

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OnDemand - Maine CLE - 4: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 4.0 hours of self-study CLE credit.

Video Download - Maine CLE - 4: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 4.0 hours of self-study CLE credit.

Course Book - Maine CLE - 4: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 4.0 hours of self-study CLE credit.

Minnesota CLE Approved · 4 Total Credits

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OnDemand - Minnesota CLE - 4: Approved for 4.0 hours of standard on-demand CLE credit, including 0.0 hour of ethics credit by the Minnesota Board of Continuing Legal Education.

Video Download - Minnesota CLE - 4: Approved for 4.0 hours of standard on-demand CLE credit, including 0.0 hour of ethics credit by the Minnesota Board of Continuing Legal Education.

Missouri CLE Approved · 4.8 Total Credits

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OnDemand - Missouri CLE - 4.8: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 4.80 self-study CLE credit hours.

Video Download - Missouri CLE - 4.8: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 4.80 self-study CLE credit hours.

Course Book - Missouri CLE - 4.8: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 4.80 self-study CLE credit hours.

Northern Mariana Islands CLE Approved · 4 Total Credits

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OnDemand - Northern Mariana Islands CLE - 4: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 4.0 hours of self-study CLE credit.

Video Download - Northern Mariana Islands CLE - 4: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 4.0 hours of self-study CLE credit.

Course Book - Northern Mariana Islands CLE - 4: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 4.0 hours of self-study CLE credit.

Montana CLE Approved · 4 Total Credits

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OnDemand - Montana CLE - 4: This program qualifies for 4.0 hours of self-study CLE credit by the Montana Commission of Continuing Legal Education, including 0.0 hour of professional fitness and integrity credit.

Video Download - Montana CLE - 4: This program qualifies for 4.0 hours of self-study CLE credit by the Montana Commission of Continuing Legal Education, including 0.0 hour of professional fitness and integrity credit.

North Carolina CLE Approved · 4 Total Credits
  • 4 Estate Planning and Probate Law

Earn Until

OnDemand - North Carolina CLE - 4: NBI, Inc. is an accredited sponsor with the North Carolina State Board of Continuing Legal Education. Attendance of this program qualifies for 4.0 hours of online CLE credit, including 0.0 professional responsibility. This program qualifies for Estate Planning and Probate Law specialization certification credit.

Video Download - North Carolina CLE - 4: NBI, Inc. is an accredited sponsor with the North Carolina State Board of Continuing Legal Education. Attendance of this program qualifies for 4.0 hours of online CLE credit, including 0.0 professional responsibility. This program qualifies for Estate Planning and Probate Law specialization certification credit.

Nebraska CLE Approved · 4 Total Credits

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OnDemand - Nebraska CLE - 4: NBI, Inc. is an accredited CLE sponsor in the state of Nebraska. This activity has been approved for 4.0 distance learning CLE credits, including 0.0 hour of professional responsibility credit.

Video Download - Nebraska CLE - 4: NBI, Inc. is an accredited CLE sponsor in the state of Nebraska. This activity has been approved for 4.0 distance learning CLE credits, including 0.0 hour of professional responsibility credit.

New Hampshire CLE Approved · 4 Total Credits

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OnDemand - New Hampshire CLE - 4: NHMCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. NBI, Inc. believes this course meets the requirements of NH Supreme Court Rule 53 toward the annual NHMCLE requirement.

Video Download - New Hampshire CLE - 4: NHMCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. NBI, Inc. believes this course meets the requirements of NH Supreme Court Rule 53 toward the annual NHMCLE requirement.

New Jersey CLE Approved · 4.8 Total Credits

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OnDemand - New Jersey CLE - 4.8: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 4.80 hours of alternative format CLE credit. Of these, 0.0 qualifies as hours of alternative learning format credit for ethics/professionalism.

Video Download - New Jersey CLE - 4.8: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 4.80 hours of alternative format CLE credit. Of these, 0.0 qualifies as hours of alternative learning format credit for ethics/professionalism.

New Mexico CLE Approved · 4 Total Credits

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OnDemand - New Mexico CLE - 4: This program has been approved by the Board of Bar Commissioners of the State Bar of New Mexico. This program qualifies for 4.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Video Download - New Mexico CLE - 4: This program has been approved by the Board of Bar Commissioners of the State Bar of New Mexico. This program qualifies for 4.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Nevada CLE Approved · 4 Total Credits

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OnDemand - Nevada CLE - 4: This course has been approved by the Nevada Board of Continuing Legal Education. This program qualifies for 4.0 hours of alternative format CLE credits by the Nevada Board of Continuing Legal Education, which includes 0.0 hour of alternative format ethical considerations.

Video Download - Nevada CLE - 4: This course has been approved by the Nevada Board of Continuing Legal Education. This program qualifies for 4.0 hours of alternative format CLE credits by the Nevada Board of Continuing Legal Education, which includes 0.0 hour of alternative format ethical considerations.

New York CLE Approved · 4.5 Total Credits
  • 4.5 Areas of Professional Practice

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OnDemand - New York CLE - 4.5: This nontraditional format course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for up to 4.50 credit hours. 4.5 hours can be applied to the areas of professional practice requirement and is approved for experienced attorneys. NBI, Inc. offers a Financial Hardship Policy for qualifying individuals. To apply, please submit a request via email to our Tuition Discount Committee at customerservice@nbi-sems.com.

Video Download - New York CLE - 4.5: This nontraditional format course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for up to 4.50 credit hours. 4.5 hours can be applied to the areas of professional practice requirement and is approved for experienced attorneys. NBI, Inc. offers a Financial Hardship Policy for qualifying individuals. To apply, please submit a request via email to our Tuition Discount Committee at customerservice@nbi-sems.com.

Ohio CLE Approved · 4 Total Credits

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OnDemand - Ohio CLE - 4: This course has been approved by the Supreme Court of Ohio Commission on Continuing Legal Education for 4.0 self-study CLE credit hours, including 0.0 hour of attorney professional conduct instruction.

Video Download - Ohio CLE - 4: This course has been approved by the Supreme Court of Ohio Commission on Continuing Legal Education for 4.0 self-study CLE credit hours, including 0.0 hour of attorney professional conduct instruction.

Oklahoma CLE Approved · 5 Total Credits

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OnDemand - Oklahoma CLE - 5: This course has been approved by the Oklahoma Bar Association Mandatory Continuing Legal Education Commission. This program qualifies for 5.0 of On Demand CLE credit hours, which includes 0.0 hour of legal ethics.

Video Download - Oklahoma CLE - 5: This course has been approved by the Oklahoma Bar Association Mandatory Continuing Legal Education Commission. This program qualifies for 5.0 of On Demand CLE credit hours, which includes 0.0 hour of legal ethics.

Pennsylvania CLE Approved · 4 Total Credits

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OnDemand - Pennsylvania CLE - 4: This program has been approved by the Pennsylvania Continuing Legal Education Board. This program qualifies for 4.0 hours of distance learning credit, including 4.0 hours of substantive law, practice and procedure CLE credit and 0.0 hour of ethics, professionalism or substance abuse distance learning CLE credit.

Video Download - Pennsylvania CLE - 4: This program has been approved by the Pennsylvania Continuing Legal Education Board. This program qualifies for 4.0 hours of distance learning credit, including 4.0 hours of substantive law, practice and procedure CLE credit and 0.0 hour of ethics, professionalism or substance abuse distance learning CLE credit.

Rhode Island CLE Upon Request · 4.5 Total Credits

Earn Until

OnDemand - Rhode Island CLE - 4.5: NBI is an accredited sponsor with the Rhode Island MCLE Commission. Upon course completion and credit request submittal, an application will be submitted to the Rhode Island MCLE Commission.

Video Download - Rhode Island CLE - 4.5: NBI is an accredited sponsor with the Rhode Island MCLE Commission. Upon course completion and credit request submittal, an application will be submitted to the Rhode Island MCLE Commission.

South Carolina CLE Approved · 4 Total Credits

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OnDemand - South Carolina CLE - 4: This course is accredited by the South Carolina Commission on Continuing Legal Education and Specialization for 4.0 alternatively delivered hours, of which 0.0 hour relates to legal ethics and professional responsibility.

Video Download - South Carolina CLE - 4: This course is accredited by the South Carolina Commission on Continuing Legal Education and Specialization for 4.0 alternatively delivered hours, of which 0.0 hour relates to legal ethics and professional responsibility.

Tennessee CLE Approved · 4 Total Credits

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OnDemand - Tennessee CLE - 4: This course has been approved by the Tennessee Commission on Continuing Legal Education for a maximum of 4.0 hours of Distance Learning credit, including 0.0 hour of ethics/professionalism (EP) credit.

Texas CLE Approved · 4 Total Credits

Earn Until

OnDemand - Texas CLE - 4: This course is accredited for Minimum Continuing Legal Education credit by the State Bar of Texas Committee on MCLE in the amount of 4.0 credit hours, of which 0.0 credit hour will apply to legal ethics/professional responsibility credit. Hours in attendance at National Business Institute CLE seminars may be applied to the minimum Judicial Education requirement.

Video Download - Texas CLE - 4: This course is accredited for Minimum Continuing Legal Education credit by the State Bar of Texas Committee on MCLE in the amount of 4.0 credit hours, of which 0.0 credit hour will apply to legal ethics/professional responsibility credit. Hours in attendance at National Business Institute CLE seminars may be applied to the minimum Judicial Education requirement.

Utah CLE Approved · 4 Total Credits

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OnDemand - Utah CLE - 4: National Business Institute is an approved "presumptive provider" with the Utah State Board of Continuing Legal Education. This program qualifies for 4.0 hours of self-study CLE credit for Utah attorneys, which includes 0.0 hour of ethics credit.

Video Download - Utah CLE - 4: National Business Institute is an approved "presumptive provider" with the Utah State Board of Continuing Legal Education. This program qualifies for 4.0 hours of self-study CLE credit for Utah attorneys, which includes 0.0 hour of ethics credit.

Virginia CLE Approved · 4 Total Credits

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OnDemand - Virginia CLE - 4: This course has been approved by the Virginia Mandatory Continuing Legal Education Board for 4.0 hours of prerecorded credit, of which 0.0 hour will also apply in the area of legal ethics or professionalism.

Video Download - Virginia CLE - 4: This course has been approved by the Virginia Mandatory Continuing Legal Education Board for 4.0 hours of prerecorded credit, of which 0.0 hour will also apply in the area of legal ethics or professionalism.

Vermont CLE Approved · 4 Total Credits

Earn Until

OnDemand - Vermont CLE - 4: This course has been approved by the Vermont Board of Mandatory Continuing Legal Education. This program qualifies for 4.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Video Download - Vermont CLE - 4: This course has been approved by the Vermont Board of Mandatory Continuing Legal Education. This program qualifies for 4.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Washington CLE Approved · 0 Total Credits

OnDemand - Washington CLE - 0: This content has been approved for Washington Continuing Legal Education credit. Credit hours will be awarded based on the actual run time.

Video Download - Washington CLE - 0: This content has been approved for Washington Continuing Legal Education credit. Credit hours will be awarded based on the actual run time.

Wisconsin CLE Approved · 4.5 Total Credits

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OnDemand - Wisconsin CLE - 4.5: Approved for 4.50 hours of repeated on-demand CLE credit by the Board of Bar Examiners.

Video Download - Wisconsin CLE - 4.5: Approved for 4.50 hours of repeated on-demand CLE credit by the Board of Bar Examiners.

West Virginia CLE Approved · 4.8 Total Credits

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OnDemand - West Virginia CLE - 4.8: This program qualifies for 4.80 hours of pre-recorded credit, which includes 0.0 hour of pre-recorded ethics credit, under the West Virginia Rules for Mandatory Continuing Legal Education.

Video Download - West Virginia CLE - 4.8: This program qualifies for 4.80 hours of pre-recorded credit, which includes 0.0 hour of pre-recorded ethics credit, under the West Virginia Rules for Mandatory Continuing Legal Education.

Wyoming CLE Approved · 4 Total Credits

Earn Until

OnDemand - Wyoming CLE - 4: The Wyoming State Board of Continuing Legal Education has granted 4.0 hours of Continuing Legal Education Credit, including 0.0 hour of ethics.

Video Download - Wyoming CLE - 4: The Wyoming State Board of Continuing Legal Education has granted 4.0 hours of Continuing Legal Education Credit, including 0.0 hour of ethics.

Course Book (PDF Download)

CLE Credits
Maine CLE Approved · 4 Total Credits

Earn Until

Course Book - Maine CLE - 4: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 4.0 hours of self-study CLE credit.

Missouri CLE Approved · 4.8 Total Credits

Earn Until

Course Book - Missouri CLE - 4.8: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 4.80 self-study CLE credit hours.

Northern Mariana Islands CLE Approved · 4 Total Credits

Earn Until

Course Book - Northern Mariana Islands CLE - 4: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 4.0 hours of self-study CLE credit.
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CLE

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. GST 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, Anya M 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 received her LLM in Taxation from Loyola Law School in Los Angeles, California. 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, business formation, and contract review and preparation. She earned her B.S. degree from Arizona State University West and her J.D. degree from Phoenix School of Law. Ms. Pavlik is licensed to practice law in Arizona and Tennessee.

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Are multiple attendee discounts available?
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When you enroll prior to the live event date you will receive access to the live-streaming webinar which will allow you to interact with faculty in real-time. With each course, you will receive access to the content via OnDemand Streaming and the Video Download. Course reference materials are included with each course purchase in a downloadable PDF format.
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Can multiple people watch courses and request credit?
While only paid registrants can receive continuing education credit for attending, there are no limitations to the number of viewers at each connection.

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