Richard L. Kaplan: Estate Planning for Retirement Benefits after the SECURE Act (January 7, 2021)

Richard L. Kaplan, of University of Illinois College of Law, has made available for download his article, “Estate Planning for Retirement Benefits after the SECURE Act,” published in University of Illinois College of Law Legal Studies Research Paper No. 21-03. The abstract is as followed:

This brief essay examines one of the most significant intersections of Elder Law and Trusts & Estates – namely, distributions from defined contribution retirement plans after the participant dies. Particular attention is paid to recently enacted statutory changes, including the end of so-called “stretch IRAs,” which allowed non-spouse beneficiaries to spread withdrawals from inherited retirement accounts over their lifetimes. This essay also addresses strategic considerations in designating beneficiaries for such accounts.

To see the full article, click: “Estate Planning for Retirement Benefits after the SECURE Act” by Richard L. Kaplan

Posted by Bella Hoang, Managing Associate Editor, Wealth Strategies Journal.

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