Estate Planning Implications of the New and Improved SECURE Act
Total Credits: 1 CLE, 1 Estate & Trust Law Specialization, 1 Tax Law Specialization
- Average Rating:
- 69
- Categories:
- Tax Law | Probate & Estate Planning
- Faculty:
- Michael J Tucker | T J Ryan
- Course Levels:
- Advanced
- Format:
- Audio and Video
- Original Program Date:
- Jan 09, 2025
Description
The SECURE Act, enacted in December 2019, as refined by the legislative update enacted in December 2022 (the so-called “SECURE Act 2.0”) and by the final regulations issued in July 2024, has altered the income tax impact of retirement plan distributions for you, your clients, and their families. Importantly, for most (but not all) non-spouse beneficiaries of inherited IRAs and other retirement accounts, the SECURE Act shortens the so-called “stretch” distributions that had been available.
Chair:
TJ Ryan, Frazer Ryan Goldberg & Arnold LLP
Speaker:
Michael Tucker, Michael Tucker, P.C
Handouts
| SecureAct_Materials (246.2 KB) | 27 Pages | Available after Purchase |
Faculty
Michael J Tucker Related Seminars and Products
Michael J Tucker PC
is a shareholder in the law firm of Michael J. Tucker, P.C. Since 1988, Michael has concentrated his practice in the area of trusts and estates, and he is a State Bar of Arizona Certified Specialist in Estate and Trust Law. Michael received a B.A., cum laude, from the University of Texas at Austin (1984) and a J.D. from the University of Texas School of Law (1988). Michael is licensed to practice law in Arizona and California. Michael is a past president of Valley Estate Planners and of the Planned Giving Round Table of Arizona. He is a past chairman of the State Bar of Arizona Continuing Legal Education Committee. He serves on the national planned giving committee of the Lambda Legal Defense and Education Fund.
T J Ryan Related Seminars and Products
Senior Partner
Frazer Ryan Goldberg & Arnold LLP
T. J. Ryan is a senior partner with the law firm of Frazer Ryan Goldberg & Arnold, LLP, in Phoenix. T.J.'s practice encompasses virtually all aspects of estates and trusts, including estate and business planning, probate and trust administration, and litigating contested issues related to estates and trusts. An AV Preeminent rated attorney by Martindale-Hubbell, Best Lawyers in America selected T.J. as "Lawyer of the Year" in Trust Litigation for 2015. In 2017, the American College of Trust and Estate Counsel (ACTEC) named T.J. as a Fellow of the college. T.J. received his law degree from the James E. Rogers College of Law at the University of Arizona in 2002, after graduating with a BBA from Baylor University in Waco, Texas. Along with colleagues Darren Case and Brent Nelson, T.J. is the co-author of the Arizona Estate Planning and Probate Handbook, published by Thompson Reuters as a part of the Arizona Practice Series. T.J. has assisted with the editing of the Arizona Probate Practice Manual and the Arizona Attorneys’ Fees Manual (both publications of the Arizona State Bar) and served on the Task Force which revised the Arizona Rules of Probate Procedure in 2017-2019. T.J. served as the President of the Maricopa County Bar Association in 2015. T.J. is a native of Phoenix, Arizona who enjoys golf, Crossfit™, baseball, and spending time with his wife and two sons.
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