SECURE 2.0 & Retirement Account Planning Webinar

To provide CPAs, tax accountants and finance professionals with the practical knowledge, technical compliance skills, and strategic trust frameworks needed to navigate SECURE Act regulations and optimize inherited retirement plan distributions for clients.

• SECURE Act & SECURE 2.0 Act
  – Designated beneficiary
  – Eligible designated beneficiary
  – Period distributions during the 10-year payout period
     • Interim relief
     • Status of prior distributions
  – Deceased Spousal Beneficiary Option
  – See-Through Trusts
  – Applicable Multi-Beneficiary Trusts
  – Distributions in year of death
  – Timing of separate interests
  – Qualified Longevity Annuity Contracts
  – Change in method for a surviving spouse

Kristin Bagull, Counsel, KTS Law

Kristin G. Bagull focuses her practice on assisting both individuals and corporate fiduciaries with complex trusts, estates, and taxation issues. She works closely with her clients to develop tailored and effective asset protection strategies and business succession plans. Kristin has drafted numerous sophisticated estate plans on behalf of clients which includes lifetime qualified terminable interest property (QTIP) trusts, generation-skipping trusts, intentionally defective grantor trusts, grantor retained annuity trusts, private foundations, and prenuptial agreements.

Kristin has extensive experience preparing complex trust accountings, estate tax returns, gift tax returns, and income tax returns. She also works with clients in handling and resolving tax controversies at both the state and federal levels. In addition to her estate planning and administration work, Kristin regularly represents clients in trust-related litigation, estate contests, and guardianship litigation matters.

Kristin was recognized in 2025 as a “Leading Lawyer” for Tax Law: Individual Trust, Will and Estate Planning Law by Leading Lawyers magazine.

To provide CPAs, tax accountants and finance professionals with the practical knowledge, technical compliance skills, and strategic trust frameworks needed to navigate SECURE Act regulations and optimize inherited retirement plan distributions for clients.

DETAILED LEARNING OBJECTIVES

• Identify the 10-year distribution requirement generally applicable to non-spouse beneficiaries under the SECURE Act

• Determine when the SECURE Act final regulations apply to required minimum distributions

• Identify the deadline for determining the designated beneficiary of a retirement account

• Explain how the distribution rules change when a minor child eligible-designated beneficiary reaches age 21

• Identify the Social Security Administration disability determination as a regulatory safe harbor

• Explain how transitional relief for missed RMDs affects—and does not extend—the original 10-year distribution deadline

• Describe the SECURE 2.0 owner-treatment election available to certain surviving spouses

• Identify which trust beneficiaries may be disregarded when applying the required minimum distribution rules to a see-through trust

• SECURE Act & SECURE 2.0 Act
  – Designated beneficiary
  – Eligible designated beneficiary
  – Period distributions during the 10-year payout period
     • Interim relief
     • Status of prior distributions
  – Deceased Spousal Beneficiary Option
  – See-Through Trusts
  – Applicable Multi-Beneficiary Trusts
  – Distributions in year of death
  – Timing of separate interests
  – Qualified Longevity Annuity Contracts
  – Change in method for a surviving spouse

Kristin Bagull, Counsel, KTS Law

Kristin G. Bagull focuses her practice on assisting both individuals and corporate fiduciaries with complex trusts, estates, and taxation issues. She works closely with her clients to develop tailored and effective asset protection strategies and business succession plans. Kristin has drafted numerous sophisticated estate plans on behalf of clients which includes lifetime qualified terminable interest property (QTIP) trusts, generation-skipping trusts, intentionally defective grantor trusts, grantor retained annuity trusts, private foundations, and prenuptial agreements.

Kristin has extensive experience preparing complex trust accountings, estate tax returns, gift tax returns, and income tax returns. She also works with clients in handling and resolving tax controversies at both the state and federal levels. In addition to her estate planning and administration work, Kristin regularly represents clients in trust-related litigation, estate contests, and guardianship litigation matters.

Kristin was recognized in 2025 as a “Leading Lawyer” for Tax Law: Individual Trust, Will and Estate Planning Law by Leading Lawyers magazine.