Total Credits: 1.7 MCLE, 1.5 Kansas Credit-General
Originally presented at the 2022 Annual Estate & Trust Institute, October 20-21, 2022.
The Treasury Department’s February 2022 proposed regulations on required minimum distributions and designated beneficiaries provided some guidance on the changes made in the SECURE Act, but left other questions open as well. Although much has remained the same, the changes require careful consideration to determine the best plan of action for each client. This session will cover lifetime contribution rules, new categories of beneficiaries, post-death minimum distribution rules before, on, and after the “required beginning date”, how the 10 year rule works, planning for minors or disabled or chronically ill beneficiaries, planning options in the face of uncertainty, and top rules of thumb to remember in planning after the SECURE Act.
Speakers: Robert K. Kirkland, Kirkland Woods & Martinsen, LLP, Liberty and Kathleen R. Sherby, Bryan Cave Leighton Paisner LLP, 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
| New Secure Act Regulations (0.78 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 | ||
Bob Kirkland is the founding partner of Kirkland Woods & Martinsen LLP, with offices in Liberty, Missouri, Springfield, Missouri, Clayton, Missouri and Overland Park, Kansas. He works with a variety of individual clients in the areas of gifting techniques, asset protection, charitable planning and business succession planning. He also advises fiduciaries in estate and trust administration matters.
Mr. Kirkland is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”), is a past Missouri State Chair of ACTEC, and a past member of the ACTEC Board of Regents and ACTEC Executive Committee. He is listed in The Best Lawyers in America.of Regents and ACTEC Executive Committee. He is listed in The Best Lawyers in America.
Kathy’s practice involves representation of private individuals in all aspects of wealth transfer planning, including the implementation of sophisticated planning techniques involving grantor retained annuity trusts, family limited partnerships/limited liability companies, charitable remainder trusts, charitable lead trusts and other similar wealth transfer techniques. A particular focus of her practice is estate planning for retirement benefits, integrating the planning for minimization of transfer tax and income tax with the required minimum distribution rules.
Kathy has represented both trustees and beneficiaries on a wide variety of fiduciary issues and has advised trustees over the years as to their fiduciary duties in administering trusts. As a member of the fiduciary litigation team, she regularly represents trustees and beneficiaries in court controversies involving a variety of issues relating to the administration of trusts and estates. In addition, Kathy has represented the taxpayer in estate and gift tax audits, in U.S. District Court, the U.S. Tax Court, and in the Missouri Supreme Court.
Kathy is a well know national lecturer on all of these topics at significant national conferences. An active participant in the estate planning bar, Kathy is a Fellow of the American College of Trust and Estate Counsel and is currently Immediate Past President and a Regent of the College and has served as chair of the Employee Benefits in Estate Planning Committee and as Missouri State Chair. She has also served as chair of the Probate and Trust Committee of the Missouri Bar, as chair of the Probate Section of the Bar Association of Metropolitan St. Louis and as president of the Estate Planning Council of St. Louis.
