April 16, 2025
Separate Share Rule for See – Through Trusts
The separate account rules were recently modified by the SECURE Act’s Final Regulations, to make it easier for subtrusts to share in a decedent’s retirement account that is payable to the account owner’s Trust. However, additional language will have to be included in the Trust instrument to effectively divide the retirement account payable to the Trust and have each subtrust satisfy the separate account rules.
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