IRAs, Trump Accounts and Retirement Accounts for Life-changing Events: Marriage, Divorce, Retirement and Death (LCES)

The technical issues associated with IRAs and qualified plans can challenge tax practitioners, particularly when life-changing events occur. This program will discuss strategies for IRAs, 401(k)s and other employer plans, as well as SECURE 2.0 Act changes to IRA and qualified plan rules. The presenters will also discuss Trump accounts in relation to other deferral options.

Panelists are subject to change.

• SECURE Act 2.0 changes taking effect in 2026 that impact IRAs and qualified plans
• Death of an IRA owner and subsequent distributions to beneficiaries
• Required minimum distributions to IRA and plan owners and beneficiaries
• How the 10-year rule works
• Plan and IRA beneficiaries, designated beneficiaries and eligible designated beneficiaries
• Critical steps to protect clients and beneficiaries from RMD mistakes that could interfere with the tax efficiency of IRAs, 401(k)s, 403(b)s and 457(b)s
• Catch-up contributions in 2026
• Transferring an interest in an IRA or qualified plan to a divorcing spouse
• Funding and operation of a Trump account

• Advise clients regarding planning issues related to Trump accounts
• Explain the impact of OBBBA on IRAs and retirement accounts