Topic: What estate planning moves are best for the client whose major asset is an IRA or other retirement plan, now that SECURE has taken away the life expectancy payout for most beneficiaries? Which clients can take advantage of the modified life expectancy payout still available for “eligible” beneficiaries—and is it worth it to do so? Options for how to provide for the surviving spouse (including Asecond marriage”), minor children, and disabled beneficiary…plus new IRS Notice clarifies 2021-2022 RMDs for some beneficiaries!
Natalie B. Choate, Esq.
Natalie Choate is an attorney in Wellesley Massachusetts. Her practice is limited to consultations on planning for retirement benefits. Her book Life and Death Planning for Retirement Benefits is a leading resource for estate planning and money management professionals.
Miss Choate is a fellow and former Regent of the American College of Trust and Estate Counsel and former chairman of its Employee Benefits Committee. She serves as an editorial advisor for Trusts and Estates. Named “Estate Planner of the Year” by the Boston Estate Planning Council, she is listed in The Best Lawyers in America. The National Association of Estate Planners and Councils has awarded her the “Distinguished Accredited Estate Planner” designation.
Her articles on estate planning topics have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management. Miss Choate has lectured in 50 states, Canada, Puerto Rico and the District of Columbia, and has spoken at the Heckerling, Notre Dame and Southern Federal Tax Institutes, among others. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, Newsweek, Forbes, Financial Planning and Financial World.
$0 Estate & Trust Section Members and non-section MSBA members (price will be reflected in your cart)
$10 Non-MSBA Members
This is informational only and no CLE credit will be offered for the surrounding MCLE states.