RMD

With respect to several issues created by SECURE and the proposed Treasury regulations on RMDs, there is still great uncertainty about whether there are "general rules" that can be applied when drafting a trust to be named as beneficiary of…

On Friday, October 7, 2022, the IRS issued Notice 2022-53 (“the Notice”), which references the SECURE Act proposed regulations and makes the following introductory statement: “This notice announces that the Department of the Treasury…

Non ILS subscribers can rent this recorded webinar on-demand. Since the SECURE Act arrived in December of 2019, planners have been awaiting regulations to clarify a variety of open issues. Proposed regulations were released in late…

This document is an analysis of the Proposed Regulations issued on February 23, 2022 for the SECURE Act prepared by the InterActive Legal Content Team.The memo is a preliminary guide to the Proposed Regulations meant to both explain the…

Non ILS subscribers can rent this recorded webinar on-demand. The SECURE Act has been part of the estate planning landscape for more than a year, but some planners are understandably still considering how (or if) it impacts their clients.…