Total Credits: 1.0 MCLE, 1.0 Kansas Credit-General
Originally presented at the 2022 Annual Estate & Trust Institute, October 20-21, 2022.
The SECURE Act accelerated distributions to nonspousal beneficiaries. Proposed regulations have far-reaching implications on drafting trusts to hold IRAs and qualified retirement plan benefits. Although the ideas presented in our 2021 program on drafting remain valid, Steve has changed his forms significantly to integrate the proposed regulations' enhanced flexibility to make post-mortem changes and newly authorized trust provisions. The program will focus on the new forms and related strategies.
Speakers: Steven B. Gorin, Thompson Coburn, LLP, St. Louis and Rene Morency, Sandberg Phoenix & von Gontard PC, St. Louis
This program is part of a special program pricing series. The pricing for this series is variable, and will automatically adjust when you purchase qualifying programs HERE.
Bundle Pricing:
$120 for one program
$150 for two programs
| Drafting Under the SECURE Act (1.11 MB) | Available after Purchase | ||
| MOLAP Information (210.1 KB) | Available after Purchase | ||
| Important Information for Attorneys Seeking Kansas Credit (102.8 KB) | Available after Purchase | ||
Steve is a practitioner in the areas of estate planning and the structuring of privately held businesses.
His several thousand page PDF, "Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications," is considered essential reading.
For a free quarterly subscription, go to https://www.thompsoncoburn.com/forms/gorin-newsletter.
For more about Steve, see http://www.thompsoncoburn.com/people/steve-gorin.
Rene Morency, MBA/JD/LLM (Tax) focuses on estate planning and business. Rene is a Dennis Belcher ACTEC Young Leader of the American College of Trust & Estates Counsel; past Fellow of the ABA Real Property, Trust & Estate Law Section (RPTE); RPTE Vice-Chair of Operating Businesses; Board Member of the Estate Planning Council; Fellow of the Consortium for Graduate Study in Management; member of the ABA Taxation Section Publications Committee; and Taxation Section Chair of the Bar Association of Metropolitan St. Louis. For more, see https://www.linkedin.com/in/renemorency-jd-taxllm-financemba/
