Program Details
2026-10-14 12:00:00
Over 1,000+ webinars
Course Overview
2026-10-14 12:00:00
2h CLE Credits
Intermediate
2
12:00 pm - 1:00 pm ESTThis session provides a comprehensive analysis of the IRS July 2024 final regulations governing see-through trusts for inherited IRAs, covering conduit versus accumulation trust design, the new separate accounting rules, and post-death remediation strategies. Attorneys will learn how to diagnose pre-2020 trust documents that no longer function as intended, apply the expanded accumulation trust standards, and use decanting, nonjudicial settlement agreements, and toggle provisions to fix or future-proof existing plans. Attendees will leave with concrete drafting checklists and a clear understanding of which trust structures now trigger forced distribution, and which preserve meaningful deferral under the 10-year rule.
Salvatore J. LaMendola 1:10 pm - 2:10 pm ESTThis session covers the administration of inherited IRAs held in trust under the SECURE Act final regulations (T.D. 10001), with enforcement beginning in 2025. Attorneys will learn how to distinguish the two-track annual-RMD-versus-year-10-only system, calculate and correct missed distributions, and model distribution strategies across conduit and accumulation trust structures. Attendees gain practical competency in trustee compliance duties, penalty correction procedures, and tax-efficient payout planning over the full 10-year period.
Salvatore J. LaMendolaSalvatore J. LaMendola is a shareholder in the Trusts and Estates Practice Group at Giarmarco, Mullins & Horton, P.C., where he has practiced since 1996. His practice centers on estate planning, retirement-benefit planning, the modification of irrevocable trusts, and charitable planning, the drafting and administration questions at the heart of this program.
Salvatore J. LaMendola is a shareholder in the Trusts and Estates Practice Group at Giarmarco, Mullins & Horton, P.C., where he has practiced since 1996. His practice centers on estate planning, retirement-benefit planning, the modification of irrevocable trusts, and charitable planning, the drafting and administration questions at the heart of this program.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
