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RPTE National CLE Conference
When: April 30, 2025
Location: Aria Resort & Casino
 

Las Vegas, NV

People: Carole M. Bass

Carole Bass moderated two panels at the American Bar Association's 37th Annual RPTE National CLE Conference, held at the Aria Resort & Casino in Las Vegas from April 30 to May 1.

The first panel, "Planning for Qualified Retirement Assets in a Post-SECURE World," took place on April 30. Carole was joined by Peter Moshang of Brown Brothers Harriman & Co. and Jennifer Dunzsizer of Vorys Slater Seymour and Pease LLP.

This session covered:

  • A general overview of the RMD changes for beneficiaries of inherited retirement accounts
  • Key considerations for estate planners and advisors when planning for surviving spouses with their own and inherited retirement assets under recent legislation
  • The complexities of planning for second marriages and blended families when transferring retirement assets, along with guidance on advising clients under the new rules

The second panel, "SECURE for Surviving Spouses and Disabled and Chronically Ill Beneficiaries? Planning for Eligible Designated Beneficiaries in a Post-SECURE World," followed. For this panel discussion, Carole was joined by Benjamin Rubin of Rubin Law and Brian Balduzzi of Faegre Drinker Biddle & Reath LLP.

The discussion explored:

  • The impact of the two SECURE Acts on Special Needs Trusts, Special Needs Planning, and ABLE Accounts
  • Tax issues commonly encountered in special needs planning
  • The complexities of planning for surviving spouses under the SECURE Acts, including key considerations for planners working with clients who have their own and inherited retirement assets
  • The nuances of planning for second marriages and blended families under the SECURE Acts