EPC OF MONTGOMERY COUNTY MARYLAND, INC.

Natalie will appear virtually only. Members may choose to register to attend an in-person gathering or to participate virtually.

Members and guests of the Howard County EPC have been invited to participate in this event.

About the Two-Part Program:
What estate planning moves 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? Which clients can take advantage of the modified life expectancy payout still available for “eligible” beneficiaries---and is it worth it to do so? Options for how to provide for the surviving spouse, minor children, and disabled beneficiary. Planning for a traditional vs. a Roth IRA. Charitable split interest trusts and other planning ideas for dealing with SECURE.

Whether, when, and how to name a trust as beneficiary of your client=s retirement benefits, including complying with the IRS’s proposed “RMD” regulations and minimum distribution trust rules, plus how to navigate trust accounting and income tax issues that apply to retirement plan distributions and when to use multiple trusts.

About the Speaker:
Natalie B. Choate is an estate planning lawyer, writer, and speaker in the field of tax and estate planning treatment of IRAs and other qualified retirement plan accounts. Her book Life and Death Planning for Retirement Benefits (8th ed. 2019) is a leading resource for tax and investment professionals. Her articles have been published in ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioners Journal and Tax Management, and she is a frequent contributor to the Leimberg Information Services’ Employee Benefits Newsletter and Ed Slott’s IRA Advisor. She has lectured at major tax institutes and other venues in all 50 states, and now provides webinars for organizations around the country. Natalie is a fellow (retired status) and former Regent of the American College of Trust and Estate Counsel, former chair of its Employee Benefits Committee, and an editorial advisor for Trusts and Estates. The National Association of Estate Planners and Councils awarded her the Distinguished Accredited Estate Planner designation and the Hartman Axley Lifetime Service Award. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, The New York Times, and Forbes. Contact Natalie through her website www.ataxplan.com.

Logistics:

• Fees: $50 for active members; $80 for guests. 
• Virtual-only and In-person watch options available
• Space is limited for the in-person option and will offered first-come, first-served. Please only register for this option if you are sure you will attend in-person.
• Informal light lunch will be served at Lerch Early for those attending in-person.
   

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