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Retirement Plan Beneficiary Designations: Making Sure Assets End Up Where You and Your Client Want Them
When: April 30, 2026
Location: 38th Annual RPTE National CLE Conference
 

Chicago, Illinois

People: David A. Guadagnoli

David Guadagnoli joined a panel discussion titled "Retirement Plan Beneficiary Designations: Making Sure Assets End Up Where You and Your Client Want Them" on April 30, 2026, at the 38th Annual RPTE National CLE Conference, hosted by the ABA (American Bar Association) Section of Real Property, Trust, and Estate Law, in Chicago, Illinois.

Incorrect or unintended beneficiary designations with respect to tax-favored accounts (such as retirement plans, IRAs and HSAs) can thwart otherwise careful estate planning and have significant tax implications for the recipient beneficiary. This practice-oriented program explored what issues can (and cannot) be fixed.

Topics included:

  • Learning the issues that can arise from beneficiary designations (or a lack thereof) so that you can avoid these issues before a participant’s death.
  • Reviewing the special rules for spouses that allow assets passing to an estate to avoid the RMD non-designated beneficiary rules as well as how and when the separate share rules apply.
  • Reviewing the trust rules for retirement assets including what can and cannot be corrected through reformation, modification and decanting.
  • Gaining perspective of and practical tips for working with plan administrators and custodians when beneficiary designations are not ideal.