IRA Trust Planning After SECURE 2.0: Coordinating Retirement Assets, Trusts, and Beneficiary Designations
Includes a Live Web Event on 10/29/2026 at 1:00 PM (MDT)
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The SECURE Act and SECURE 2.0 have fundamentally changed the way retirement accounts are inherited, creating new challenges and opportunities for estate planning professionals and financial advisors. This presentation examines how IRA trusts can be used effectively under the current retirement distribution framework, including the 10-year rule, eligible designated beneficiary exceptions, required minimum distribution (RMD) requirements, and trust classification rules. Attendees will learn how to integrate employer-sponsored retirement plans, rollover IRAs, beneficiary designations, and trust planning to protect beneficiaries, preserve tax-efficient wealth transfer strategies, and avoid unintended tax consequences. The program also explores the practical implications of conduit and accumulation trusts, Roth planning opportunities, and the importance of coordination among attorneys, financial advisors, benefits professionals, and CPAs
Competency Level: Intermediate
FPA Competency: Critical Thinking
CFP Board Topic: Tax Planning
CFP Board CE Credit Hours:
- Eplain the impact of the SECURE Act and SECURE 2.0 on inherited IRA distributions, including the 10-year rule, eligible designated beneficiary exceptions, and updated RMD requirements.
- Distinguish between designated beneficiaries, eligible designated beneficiaries, and non-designated beneficiaries, and evaluate how these classifications affect retirement account distribution planning.
- Analyze the differences between conduit and accumulation trusts and determine when each structure may be appropriate in post-SECURE Act estate planning.
- Identify strategies for coordinating employer-sponsored retirement plans, rollover IRAs, beneficiary designations, and trust provisions to achieve estate planning and tax objectives.
- Recognize common planning pitfalls that can result in unfavorable trust classification, accelerated distributions, increased taxation, or loss of intended beneficiary protections.
Angela Stockbridge, Esq.
Employee Benefits and Executive Compensation Attorney
Falcon Rappaport & Berkman LLP
Angela M. Stockbridge is an employee benefits and executive compensation attorney. Her experience in law firms, in-house legal departments, and HR consulting roles informs her perspective on matters including M&A deal diligence, complex 409A and 280G issues, plan compliance and corrections, and fiduciary governance.
Angela assists employers with the design and implementation of equity compensation plans and award agreements of restricted stock, phantom stock, and stock options that attract and retain top talent. She advises executives and human resources professionals on compliance matters relating to qualified and nonqualified retirement plans, group health plans, and voluntary benefits. Angela offers actionable advice to plan sponsors with compliance concerns under the Employee Retirement Income Security Act of 1974 (ERISA), the Health Insurance Portability and Accountability Act (HIPAA), and the Patient Protection and Affordable Care Act (ACA). She represents plan sponsors under audit by the Internal Revenue Service and Department of Labor, assists with Form 5500 returns, and submits plan correction applications to the IRS under the Employee Plans Compliance Resolution System.
Angela assists employers with professional employment organizations, benefits claims and appeals, and contracts with benefits vendors and third-party administrators. She acts as co-counsel on corporate transactions, especially those raising Section 280G issues or requiring representations and warranties insurance. Angela has advised start-ups, pre-IPO companies, privately held companies, and publicly traded Fortune 500 companies across the United States on an array of benefits matters.
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