Handout: SECURE Act: Estate Planning for IRAs
Estate Planning for IRAs & Qualified Plans with an Emphasis on
IRAs Payable to Trusts
Presented by Robert S. Keebler, CPA/PFS, MST, AEP?
Keebler & Associates, LLP
Robert.keebler@
1 The Author wishes to thank Michelle L. Ward, JD LLM for her contribution to this outline
? 2011-2020 Keebler Tax & Wealth Education.
All Rights Reserved
1
Outline
? Secure Act ? Ten Year Rule ? Foundation Concepts ? Stretch Out IRAs ? 401(a)(9) Regulations ? Charitable Planning with IRAs ? IRAs Payable to Trusts ? Disclaimer Planning ? Spousal Rollover Trap
? 2011-2020 Keebler Tax & Wealth Education.
All Rights Reserved
2
SECURE ACT TEN-YEAR RULE
EFFECTIVE DATE: January 1st, 2020
? 2011-2020 Keebler Tax & Wealth Education.
All Rights Reserved
3
Secure Act: 10 Year Rule
The SECURE Act basically, requires all IRAs, Roth IRAs, and Qualified Plans to be distributed within 10-
years of death.
? 2011-2020 Keebler Tax & Wealth Education.
All Rights Reserved
4
Secure Act: 10 Year Rule
? Post-Death Distributions after the Secure Act:
? Non-Designated Beneficiaries
? Five-Year Rule ? "Ghost" Rule ? Guidance Needed from IRS or Treasury
? Designated Beneficiaries
? Ten-Year Rule
? Eligible Designated Beneficiaries
? Spouses ? Life Expectancy ? Minor Children ? Life Expectancy (modified) ? Disabled Beneficiaries ? Life Expectancy ? Chronically ill Beneficiaries ? Life Expectancy ? Individual not more than ten years younger than employee
? 2011-2020 Keebler Tax & Wealth Education. All Rights Reserved
IRC ? 401(a)(9)
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