NYCLA presents: Many Practical Issues That You Must Be Aware of When Dealing with Retirement Assets

New York County Lawyers Association is pleased to announce the
2nd Edition (Revised 2023) publication of:
Many Practical Issues That You Must Be Aware Of When Dealing With Retirement Assets

This 2nd Edition Guide includes the new IRS penalty rules under the SECURE 2.0 Act of 2022 which every practitioner must know about.  

Additional topics covered in this Guide are:

• Common Errors in Retirement Distribution Planning
• Why Many Beneficiary Forms are Defective
• Important IRA Beneficiary State Court Cases (includes IRA Beneficiary Malpractice Case)
• IRA Beneficiaries and Unpaid Estate Tax Liabilities
• IRA Custodial Agreements and Default Beneficiaries
• Special Separate Account Rules When There are Multiple Beneficiaries of a Deceased IRA Owner’s Account
• Major IRS Penalty Changes Under SECURE 2.0 Act of 2022 (This provision will create IRS compliance headaches for every tax preparer whose clients fail to take timely required minimum distributions from qualified retirement plans including IRAs)