Retirement Assets & Trust Planning: Stressing & Testing

Brian Balduzzi spoke on “Retirement Assets & Trust Planning: Stressing & Testing” to the American Bar Association’s Real Property, Trust and Estate Law Section’s Employee Plans and Executive Compensation Group.

Brian clarified the complex topics of:

• the SECURE Acts and proposed regulations
• testing for a “see-through trust” as a “designated beneficiary”
• conduit and accumulation trusts
• counting beneficiaries and tiers of beneficiaries under the SECURE Acts
• trust planning to hold qualified retirement assets

Brian recommended next steps for reviewing, testing and revising trusts to hold retirement assets in the future.