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Overview
The Rules and Tactics of Incorporating Pensions and Retirement Accounts into Estate Plans
The practice of retirement and estate planning is changing. The SECURE 2.0 Act and other recent rules affect most estate planning clients This practical legal course offers foundational knowledge of retirement and survivor benefits, their tax effects and planning, and effective tactics for maximizing clients' takeaways. Learn how old QDROs play out at estate administration, find out how veterans can obtain additional benefits, plan for inherited IRAs, and ensure disabled beneficiaries are well cared for. Register today!
- Understand the basic structure of different retirement plans and their effects on estate plans.
- Scrutinize beneficiary designations for potential unintended consequences.
- Clarify IRA required minimum distribution (RMD) rules and come away with effective RMD planning approaches.
- Identify key IRA tax-saving opportunities.
- Explore the role of QDROs in estate planning and administration.
- Weigh the effects of the recent legislation on the use of charitable trusts and annuities for distributions.
Abbreviated Agenda
- Types of Retirement Plans and Their Effects on Estate Planning
- Determining Beneficiary Designations
- Tax Rules and Planning With IRAs
- Planning for Beneficiaries With Disabilities
- Social Security Retirement and Survivor Benefits and Estate Plans
- QDROs (Qualified Domestic Relations Orders)
- Veterans Benefits, Aid and Attendance
- Legal Ethics in Retirement and Estate Planning
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| Colorado CLE |
|
7 Total | 12-31-2025 |
| Kansas CLE |
|
7 Total | |
| Montana CLE |
|
6 Total | 11-29-2026 |
| North Dakota CLE |
|
6 Total | 11-29-2026 |
| New Hampshire CLE |
|
6 Total | 11-29-2026 |
| Nevada CLE |
|
6 Total | 11-29-2026 |
| New York CLE |
|
7 Total | 11-29-2026 |
| Oregon CLE |
|
6 Total | 11-29-2026 |
| Washington CLE |
|
6 Total | 11-28-2028 |
Select Jurisdiction
CLE
Agenda
-
Types of Retirement Plans and Their Effects on Estate Planning
-
Determining Beneficiary Designations
-
Tax Rules and Planning With IRAs
- IRA Contributions Rules
- Required Minimum Distributions (RMDs), Missed RMDs
- 529 Tax-Free Rollovers to Roth IRAs: What Qualifies as Educational Expenses
- Long-Term Care (LTC) Insurance Distributions
- Using IRAs to Contribute to Charities and Charitable Remainder Trusts
-
Planning for Beneficiaries With Disabilities
-
Social Security Retirement and Survivor Benefits and Estate Plans
-
QDROs (Qualified Domestic Relations Orders)
- Review of QDROs in General
- Tax Planning and Distribution of Qualified Plans
- QDROs After Death
- QDROs for Medicaid Planning
-
Veterans Benefits, Aid and Attendance
- Eligibility Criteria and Benefits
- Application/Appeals Procedure Key Steps
- Obtaining Documents From the Veterans Administration
- Avenues for Upgrading Discharge
- Spouse/Survivor Benefits
-
Legal Ethics in Retirement and Estate Planning
- Verifying Client Capacity
- Guarding Confidentiality
- Conflicts of Interest and Joint Representation
- Attorney Fees and Client Trust Accounts
Who Should Attend
This legal update is designed for attorneys. Accountants, tax professionals, retirement plan administrators, trustees, investment advisers, and paralegals may also benefit.
Speakers
Speaker bio
Steven R. Sorenson
is a shareholder with the law firm of von Briesen & Roper, s.c. He is a member of the American Bar Association Law Foundation, chairs the District Three Wisconsin Office of Lawyer Regulation Committee, and serves on the Ethics Committee of the American Bar Association's Legal Education Committee. Mr. Sorenson formerly served as secretary and president of the State Bar of Wisconsin. He is a former member of the House of Delegates of the American Bar Association, former president of both the National Conference of Bar Presidents and the Wisconsin Law Foundation Fellows, and a current member of the foundation's Board of Trustees. Mr. Sorenson presents lectures throughout the state of Wisconsin on various topics, ranging from real estate law to professional ethics. He earned his undergraduate degree from Luther College and his J.D. degree from Marquette University Law School. During that time, he also attended American University in Washington, D.C. to study national public policy.
Speaker bio
Marie Yves N. Jean-Baptiste
is the managing owner of The Saint Yves Law Firm, where she focuses her practice on the areas of estates and trusts, and taxation. Ms. Jean-Baptiste earned her J.D. degree, Masters of Law in taxation (LL.M.), and an Estate Planning Certificate from the University of Baltimore School of Law. She has extensive experience in the areas of litigation, family law, estate planning, estate administration and probate, income tax preparation, and tax controversy matters. Ms. Jean-Baptiste makes it a part of her practice to assist individuals of the LGBTQIA+ community in the areas of family law, and estates and trusts when confronted with unique challenges, considerations, and issues when exercising legal rights. She is licensed to practice law in Maryland State and Federal courts, United States Tax Court, and United States Supreme Court. Ms. Jean-Baptiste prioritizes pro bono activities, lending her services to organizations and individuals across Maryland that are in need. She is the former chairperson for the Baltimore County Bar Association Estates & Trusts Committee, where she coordinates meetings, events and educational programs for her estates and trusts peers. Ms. Jean-Baptiste is a member of the Executive Board for the Harford County Bar Foundation, an organization dedicated to serving members of Harford and Cecil counties.
Speaker bio
Sara Josey
is a partner with Select Law Partners, PLLC. She practices exclusively in estate planning. Ms. Josey earned her B.A. degree, summa cum laude, from North Carolina State University; and her J.D. degree from Campbell University, Norman Adrian Wiggins School of Law. She is licensed to practice in North Carolina and Virginia.
Speaker bio
Thomas J. DelPup
is an attorney and certified financial planner in Rochester, Michigan. His areas of practice include estate planning, wills and trusts, special needs trusts, and guardian/conservatorships. Mr. DelPup prepares and implements comprehensive estate plans for the protection and transfer of assets during lifetime and after death. He is admitted to practice in Michigan. Mr. DelPulp earned his B.S. degree from the University of Detroit and his J.D. degree from the University of Detroit School of Law.
Speaker bio
Charles I. Consagra
is of counsel with Needle Law Firm, where he concentrates in the field of administrative law, with primary specialty in the areas of workers' compensation, unemployment compensation and Social Security. Since 1978, Mr. Consagra has been a part-time faculty member at Keystone College as an instructor in the areas of education, behavioral sciences, criminal justice, and business law. He is an instructor in business for graduate students through Marywood University. Mr. Consagra earned his B.A. degree, magna cum laude, from the University of Scranton; and his J.D. degree from Seton Hall University School of Law. He earned his Master of Arts degree in counseling psychology and his Master of Science degree in Ed from Marywood University. Mr. Consagra also holds a M.Div degree and Ph.D. degree (all but dissertations).
Speaker bio
Rachael A. Houck
is an owner and attorney with the law firm of Houck Menninger Law, LLC. She has been a licensed and practicing attorney in the state of Ohio since 2004. Ms. Houck spent 14 years in litigation before finding her true calling as an elder law attorney and counselor. Since dedicating her practice full-time to elder law, she has earned the title and distinction of being a certified elder law attorney (CELA) by the National Elder Law Foundation. Ms. Houck is a member of the National Academy of Elder Law Attorneys, Ohio State Bar Association and Columbus Bar Association. She earned her B.A. degree, summa cum laude, from the University of Dayton and her J.D. degree from The Ohio State University Michael E. Moritz College of Law.
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