Retirement accounts are often the most significant asset in an estate, yet in most cases, these assets pass outside the terms of our clients’ testamentary documents. As a result, planners must take particular care to coordinate beneficiary designations with overall estate plans. The article (linked below) discusses planning options for maximizing estate and income tax minimization and deferral benefits that remain available after enactment of the SECURE Act.

Retirement Account Beneficiary Designation Planning – Before and After the SECURE Act