Estate Planning for Retirement Benefits after the SECURE Act

Authors

Richard L. Kaplan

Abstract

This brief essay examines one of the most significant intersections of Elder Law and Trusts & Estates – namely, distributions from defined contribution retirement plans after the participant dies. Particular attention is paid to recently enacted statutory changes, including the end of so-called “stretch IRAs,” which allowed non-spouse beneficiaries to spread withdrawals from inherited retirement accounts over their lifetimes. This essay also addresses strategic considerations in designating beneficiaries for such accounts.

Recommended Citation

Kaplan, Richard L. (2020) "Estate Planning for Retirement Benefits after the SECURE Act," ACTEC Law Journal: Vol. 46: No. 1, Article 14.
Available at: https://scholarlycommons.law.hofstra.edu/acteclj/vol46/iss1/14