Estate Planning Implications of the New and Improved SECURE Act

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