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Expert Analysis

Conduit Trust Plans Likely Need Post-SECURE Act Tuneup

By Edward Renn, Kenneth Pun and Kelsey Hyde (March 13, 2020, 5:26 PM EDT) -- The Setting Every Community Up for Retirement Enhancement, or SECURE, Act has had a major impact on how a qualified plan account or individual retirement account can be transferred upon the death of the retirement account owner. The SECURE Act became effective for retirement accounts of owners who died on or after Jan. 1[1]. The pre-SECURE Act rules still apply to retirement accounts if the owner died before Jan. 1....

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