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Drafting Trusts for Children After the SECURE Act

Clients need to carefully weigh income taxes against asset protection concerns

On Dec. 20, 2019, the Setting Every Community Up for Retirement Enhancement (SECURE) Act was enacted.1 The new legislation made significant changes to the taxation of individual retirement accounts and other retirement plans subject to Internal Revenue Code Section 401(a)(9). Except for the eligible designated beneficiary (EDB),2 the life expectancy method is no longer the default method for determining required minimum distributions (RMDs).3 The new rules


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