Retirement Benefits Planning After the SECURE Act | This session will include a discussion of retirement benefits planning to the passage of the SECURE Act for both disabled and non-disabled beneficiaries and planning options, including how to "stretch" the distribution period for non-disabled beneficiaries |
Medicaid Planning Trusts, Gift Tax, and Estate Tax | Medicaid planning trusts (MPT) are irrevocable trusts drafted in such a way to meet the No Circumstances of Payment Test required by 42 USC § 1396p(d)(3)(B)(i) and (ii). It can mean different treatment in different states since each state can interpret the meaning of federal law regarding its own Medicaid program. |