Total Credits: 1.0 Self Study
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
Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for GAL Certification, ethics, elimination of bias or Kansas credit.
| Drafting Under the SECURE Act (1.11 MB) | Available after Purchase | ||
| MOLAP Information (210.1 KB) | Available after Purchase | ||
Steve is a practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, "Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
To obtain technical resources Steve authors and distributes at no charge, go to https://www.thompsoncoburn.com/insights/blogs/business-succession-solutions/about
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/
