Webinar Recording: IRA Separate Account Rules

A high-level overview of new and proposed rules

Intro, and Next Webinar

On May 15, 2025, I presented a webinar on the updated Treasury Regulations finalized on July 19, 2024 dealing with separate account rules for IRAs and qualified plans - which include a new addition allowing separate accounts to be created for subtrusts when an IRA is payable to a larger see-through trust that is divided. Proposed rules were also published on that date, expanding this separate account treatment when a share of a trust will be paid outright to an individual beneficiary instead of being held in a subtrust.

In the video below, you can listen in on the discussion.

For the next monthly webinar on June 17, 2025 at 10 am PT/1 pm ET, I will present on Estate Tax Planning for Unmarried Individuals. To register, click the button below:

My schedule has not permitted me to conduct office hours this month, but I will plan to open up some times for June by the end of this month. The link to register can always be found on the home page of the newsletter, and at the top of each e-mail when a new article is published.

Video of May 15, 2025 Webinar

Slides