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FORM: The SECURE Act: Special Retirement Plan Disposition Clause For Separate Shares For Inclusion In A Will Or Trust: Separate Handling Of Retirement Plan Distributions In Separate Shares For Beneficiaries In Sub-Trusts Which May Be "Stretched-Out"

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Note: As the result of the SECURE Act, there are separate provisions required for beneficiaries who are minor children of the grantor/testator, disabled beneficiaries, chronically ill beneficiaries, beneficiaries who are less than 10 years younger than the grantor/testator, and all other beneficiaries, whether related to the grantor/testator (such as grandchildren) or not.

 
This Provision may be inserted in a Trust or Will to provide for the separate handling of the distribution of retirement plan benefits. It may be used in conjunction with beneficiary designation provisions seeking to create separate shares for beneficiaries in sub-trusts that may be “stretched-out” in compliance with inherited IRA rules, subject, however, to the provisions of the SECURE Act. 
 
This Provision may be used for retirement plan benefits payable to children or grandchildren of the grantor or testator – or to other beneficiaries, as desired. It is designed to be coordinated with trust provisions created under a person’s will or trust that defer a beneficiary’s entitlement to distributions for life, or until a particular age is reached, all as required by The SECURE Act.

10-PAGE WRITTEN DETAILED EXPLANATION (With 10 Useful Examples and Many Practical Planning Tips): The SECURE Act: A Retirement Plan Distribution Game-Changer
To assist you in understanding the SECURE Act and his newly created form, Mr. Siegel has written a useful ten-page expanded explanation entitled:  10-PAGE WRITTEN DETAILED EXPLANATION (With 10 Useful Examples and Many Practical Planning Tips): The SECURE Act: A Retirement Plan Distribution Game-Changer  To download this explanation, select "SECURE Act Documents" on the homepage of www.NLFforms.com or click the link at the bottom of this page. 

Related CLE Course:  "IRAs (Individual Retirement Accounts): Traditional vs. Roth" is available for online study at www.NLFonline.com or on audio CD and DVD at www.NLFcle.com. On both of these web sites, select your state and scroll down to the course title which appears under the "Estate Planning" heading.
Related Downloadable Book: A link is provided at the bottom of this page or click the book title here: Planning For An Aging Population (29-Page Book)
 
Author:
Steven G. Siegel is president of The Siegel Group, a Morristown, New Jersey - based national consulting firm specializing in tax consulting, estate planning and advising family business owners and entrepreneurs. Mr. Siegel holds a BS from Georgetown University, a JD from Harvard Law School and an LLM in Taxation from New York University.
 
He is the author of several books, including: Planning for An Aging Population; Business Entities: Start to Finish; Taxation of Divorce and Separation; Income Taxation of Estates and Trusts, Preparing the Audit-Proof Federal Estate Tax Return, Putting It Together: Planning Estates for $5 million and Less, Family Business Succession Planning, Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts; The Federal Gift Tax: A Comprehensive Analysis; Charitable Remainder Trusts, Grantor Trust Planning: QPRTs, GRATs and SCINs, The Estate Planning Course, The Retirement Planning Course, Retirement Distributions: Estate and Tax Planning Strategies; The Estate Administration Course, Tax Strategies for Closely-Held Businesses, and Tort Litigation Settlements: Tax and Financial Issues.
 
Mr. Siegel has lectured extensively throughout the United States on tax, business and estate planning topics on behalf of numerous organizations, including National Law Foundation, AICPA, CCH, National Tax Institute, National Society of Accountants, and many others.  He has served as an adjunct professor of law at Seton Hall and Rutgers University law schools.
The Siegel Group provides consulting services to accountants, attorneys, financial planners and life insurance professionals to assist them with the tax, estate and business planning and compliance issues confronting their clients. Based in Morristown, New Jersey, the Group has provided services throughout the United States. The Siegel Group does not sell any products. It is an entirely fee-based organization.
 

 

 

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