IRAs have become ubiquitous components of estate plans. The SECURE Act of 2019 altered the landscape for IRAs significantly. Just when advisors began to get comfortable with the new 10-year rule, the United States Treasury Department promulgated proposed Treasury Regulations early in 2022 adding additional complexity to that rule by requiring annual distributions for a non-EDB of a participant who died after their Required Beginning Date. Once again, the SECURE Act includes additional provisions with which every advisor should be familiar. Read on to learn more.
Michael J. O’Brien is a practicing attorney and a founding partner of Cleveland-based The O’Brien Law Firm LLC. Mr. O’Brien’s firm emphasizes estate and trust planning and administration, probate, corporate planning, family business, family limited partnership and charitable trust and private family foundation planning Read More!
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