Introduction to and Implications of the SECURE Act (Online Seminar)

MCLE Credits: 2.0
Ethics Credits Included: 0.0

MCLE Credit: 2.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $149 (Includes a downloadable audio version.)
Viewable Through: 08/31/2022

Information

A pre-recorded streaming AUDIO replay of the July 2020 webcast, Introduction to and Implications of the SECURE Act.


Topics Covered

  • Understand and master the important tax changes brought by the SECURE Act in the area of retirement benefits
  • Review the need of clarification on certain provisions of the Act
  • Determine how the Act is impacting the existing plans of their clients, and develop strategies to fix what needs to be fixed if necessary
  • Understand the new estate planning techniques that are available

On December 20, 2019, the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) was signed into law by the president with some provisions effective immediately, while others became effective on January 1, 2020. It is the most important retirement legislation since the Pension Protection Act in 2006. Several provisions significantly changed the planning and administration of estate and trusts.

The SECURE Act includes substantial changes that impact estate planning for retirement benefits including IRAs, from raising the required minimum distribution from 70½ to 72, eliminating the age limit for contributions to IRAs, seriously limiting the stretch distributions of inherited IRAs, and replacing them with a 10-year payout period. A special category of beneficiaries has been created called Eligible Designated Beneficiaries (“EDB”), providing special benefits for disabled, chronically ill, minor children, and individuals who are less than 10 years younger than the decedent.

This new category of EDB provides new planning opportunities and strategies, and the drafting of “conduit trusts” and “accumulation trusts” should be revisited as drastically impacted by the 10-year payout concept.

 
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Schedule

Faculty

ABOUT THE SPEAKER

Yahne Miorini, Miorini Law PLLC / Vienna

Yahne Miorini is the founder and principal of Miorini Law PLLC. She focuses her practice on domestic and international estate planning, probate, trust administration and related tax matters, elder law (guardianship, conservatorship, special needs, and long-term care) and veterans' benefits. Her practice emphasizes the human element and seeks to foster long-term family stability and efficient governance as well as providing wealth preservation and tax planning for individuals and families starting to accumulate wealth to multimillion international wealth.

Ms. Miorini continues to be in demand to speak before legal, accounting, and business groups. Her involvement with local professional organizations led her to be president (2014-2015) of VAELA, the Virginia Chapter of the National Academy of Elder Law Attorneys (NAELA); chair of the Elder Law Estate Section of the Fairfax Bar Association, co-chair of the Wills, Trusts, and Estates Section of the Fairfax Bar Association, treasurer of the McLean Estate Planning Council. She was named Pro Bono Lawyer of the Year in 2006 by the Fairfax Bar Association. Ms. Miorini also received an award from the French Government for her public services, the Knight of the Order of the Merit (Chevalier de l'Ordre national du mérite).

Ms. Miorini is licensed in Virginia, Washington, DC, Maryland, and New York. She has over 20 years of experience. She received a French J.D./Ph.D. from University of La Sorbonne, Paris, France, and an LL.M. in International and Comparative Law from George Washington University Law School.

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