31-May-22
See-Through Trusts – Flexibility Regulations (Sort of)
Take-Away: The SECURE Act’s Proposed Regulations contemplate the flexibility to make changes to an irrevocable trust instrument after an IRA owner’s death in order to optimize required minimum distribution planning (RMDs) to the trust. How that flexibility is implement is the challenge. Background: The SECURE Act Proposed Regulations provide new guidance on how an irrevocable […]
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