Allied Professionals Planning Conference Allied Professionals Planning Conference

A Continuing Education Seminar for Professional Advisors

Estate and Distribution Planning for Retirement Benefits After the CARES and SECURE Acts

featuring Natalie B. Choate, Esq.
America’s leading speaker on estate distribution planning for retirement benefits, Ms. Choate practices law in Boston, MA, with the firm of Nutter McClennen & Fish LLP. Her practice is limited to consulting on estate planning and retirement benefits matters. Her books Life and Death Planning for Retirement Benefits and The QPRT Manual are leading resources for estate planning professionals.

Wednesday, December 2, 2020
8:30-11:45 a.m.
Virtual Seminar - Instructor Live

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Sponsored by

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Presented by Allied Professionals organizations

Presented by:
Community Foundation of Greater Memphis
Estate Planning Council of Memphis
Financial Planning Association of Greater Memphis
Planned Giving Council of the Mid-South

This seminar is free for all attendees.

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Email (fhorrell [at] cfgm [dot] org) Director of Professional Advisor Development Frank B. Horrell, CPA, CFP® or call him at (901) 722-0027 for more information or to check availability. Click below for more information about the seminar, speaker, and continuing education credits.

Continuing Legal/ Professional Education

Sponsors will apply for 3.00 CLE (TN, AR, & MS); CPE Credit: 3.50: 2.00 Taxes and 1.50 Specialized Knowledge; CFP 3.50; CTFA 3.75; CEU; and Tennessee Department of Commerce and Insurance 3.50 continuing education credits (applications are pending).

Natalie B. Choate

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Natalie Choate Headshot

Natalie Choate is a lawyer with the Boston firm of Nutter McClennen & Fish. Her practice is limited to consultations on estate planning for retirement benefits. Her book Life and Death Planning for Retirement Benefits is a leading resource for estate planning professionals.

Miss Choate is a fellow and former Regent of the American College of Trust and Estate Counsel and former chairman of its Employee Benefits Committee. She serves as an editorial advisor for Trusts and Estates. Named “Estate Planner of the Year” by the Boston Estate Planning Council, she is listed in The Best Lawyers in America. The National Association of Estate Planners and Councils has awarded her the “Distinguished Accredited Estate Planner” designation.

Her articles on estate planning topics have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management. Miss Choate has lectured in all 50 states, Canada, Puerto Rico, and the District of Columbia, and has spoken at the Heckerling, Notre Dame, California, and Southern Federal Tax Institutes, among others. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, Newsweek, Forbes, Financial Planning and Financial World.

Seminar Agenda and Learning Objectives

“Planning for Retirement Benefits: Recent Developments and Current Trends”
There have been three major new developments in planning for retirement benefits: The SECURE Act upended classic estate planning techniques by replacing the “life expectancy payout” with the “10-year rule” for most beneficiaries. The CARES Act cancelled required minimum distributions for 2020, plus provides tax breaks for coronavirus-related distributions. What it all means, what to tell clients, what has (and hasn’t) changed, and what we still don’t know. Plus, using the new IRS life expectancy tables.

"Case Studies in Estate Planning for Retirement Benefits: Real Life Situations After SECURE”
What estate planning solutions are best for the client whose major asset is an IRA or other retirement plan, now that SECURE has taken away the life expectancy payout for most beneficiaries? The client's short menu of options for leaving benefits to the surviving spouse, minor child, other children, disabled beneficiary. Are there "outside the box" replacements for the stretch IRA?

“Charitable Giving with Retirement Benefits”
Advantages and pitfalls of using retirement benefits to fulfill the client's charitable goals: How to name a charity as beneficiary, which types of charitable entities are suitable (or not), required minimum distribution issues, IRA-to-charity lifetime gifts (including SECURE change), and using a charitable remainder trust to replace the "stretch IRA" after SECURE.

Delivery method: Group Internet Based; Program level:  Intermediate; Prerequisites:  Knowledge of current estate, gift and transfer tax system; Advanced Preparation:  No advanced preparation required; Who should attend? Attorneys; CPAs; financial planners and advisors; insurance professionals and trust officers.

NASBA Sponsorship Information

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The Community Foundation of Greater Memphis is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org