aming a properly drafted trust as beneficiary of an individual retirement account or other tax-qualified retirement plan can provide significant and unique benefits to trust beneficiaries. But, practitioners creating such a trust must consider the provisions of the trust and the requirements necessary to obtain designated beneficiary status. For example, they must structure such a trust with required minimum distributions in mind.
The speakers will review the critical aspects of naming a trust as beneficiary of a retirement account and how to avoid some of the most common mistakes.
Thompson Jones LLP
Professor of Law
University of Missouri (Kansas City)
School of Law