| Retirement Benefits Planning After the SECURE Act | This session will include a discussion of retirement benefits planning to the passage of the SECURE Act for both disabled and non-disabled beneficiaries and planning options, including how to "stretch" the distribution period for non-disabled beneficiaries |
| Medicaid Planning Trusts, Gift Tax, and Estate Tax | Medicaid planning trusts (MPT) are irrevocable trusts drafted in such a way to meet the No Circumstances of Payment Test required by 42 USC § 1396p(d)(3)(B)(i) and (ii). It can mean different treatment in different states since each state can interpret the meaning of federal law regarding its own Medicaid program. |
| Paying Retirement Benefits To Trusts (2021) | This webinar covers the legal provisions regarding paying retirement benefits to trusts as a result of the SECURE Act. Learn what has changed since the Act was implemented, what stayed the same, and how this could affect your clients. |
| Trusts Section: Paying Retirement Benefits to Trusts After the SECURE Act | This article examines the legal provisions regarding paying retirement to trusts that were unchanged and those that changed after enactment of the SECURE Act. |
| The Current State of State Fiduciary Income Taxation | Focuses on the the current status of state income taxation of trusts. This session assumes a basic understanding of federal and state fiduciary income taxation and is considered to be a mid-level to advanced session on fiduciary income tax concepts. |