Agenda / Content Covered

11:00 AM - 2:15 PM Eastern Standard Time

11:00 AM - 12:30 PM, Daphne Moritz

1. Inherited IRA Fundamentals
   1. Types of Plans and IRAs
   2. Rollover Rules and Tactics: Key Deadlines You Must Know
   3. IRA Required Minimum Distribution Rules
   4. Recent IRS Guidance on Inherited IRAs
2. Designing and Managing Inherited IRAs
   1. Beneficiary Designation Forms
   2. Timing of the Required Minimum Distributions
   3. What Surviving Spouses Need to Know and Do/Avoid
   4. Multiple Beneficiaries: Problems and Solutions
   5. Changing Custodians

12:45 PM - 2:15 PM, Kimberly McGhee

3. Creditor Protections After the Clark v. Rameker Decision and Recent IRS Guidance
4. IRA Trusts
   1. Standalone Trust vs. Will or Revocable Trust
   2. Conduit vs. Accumulation
   3. Separate Trusts vs. Single Pot Trust
   4. Sample Trust Language Review (Key Provisions to Include)
   5. IRA Trusts in Estate Administration Proceedings

Accreditation Details:

DAPHNE MORITZ is of counsel at Sheehey Furlong & Behm P.C., and a former partner of Melendy Moritz PLLC. Ms. Moritz has previous experience with both private and public practice and served as an acting magistrate. She currently practices in all areas of estate planning and administration, with a focus on asset protection planning, addressing elders’ concerns, and helping families with family members who have special needs. Ms. Moritz also works with entrepreneurs to form their companies and with small business owners and farmers in their succession planning. She is dedicated to helping clients protect their assets, address health care needs, maintain their independence, and reduce their taxes. She is licensed to practice in both Vermont and New Hampshire state and federal courts and is a member of the Vermont Bar Association. Ms. Moritz is member of the Thompson Senior Center Board in Woodstock, Vermont, and on the Board of Directors of the New Hampshire/Vermont Council of Charitable Gift Planners. Ms. Moritz is the past president of the Vermont Chapter of the National Academy of Elder Law Attorneys (NAELA), has been the Executive Editor of NAELA News, a national industry publication; and is the author of Ethical Considerations in Handling an Estate Plan and Engagement of A Practical Guide to Estate Planning in Vermont. She is former chair of the Hanover [New Hampshire] Area Chamber of Commerce. She received her B.A. degree, cum laude, from Dickinson College; and her J.D. and M.S.E.L. degrees, magna cum laude, from Vermont Law School.

KIMBERLY MCGHEE is an attorney with Black & McGhee, a Professional Law Corporation, in Escondido, California. Ms. McGhee is an elder law attorney who focuses her practice on advocating and protecting her clients' best interests. She has a strong background in commercial litigation. Ms. McGhee possesses a broad range of experience in the areas of estate planning, elder law, long-term care planning, asset protection, retirement planning, banking, real estate and legal ethics. She is a Certified Specialist in Estate Planning, Trust and Probate Law by the State of California Board of Legal Specialization, Certified Elder Law Attorney (CELA®) by the National Elder Law Foundation accredited by the California State Bar and a VA Accredited Attorney. Ms. McGhee is a member of the State Bars of California and Nevada, vice-president of the Southern California National Academy of Elder Law Attorneys and vice-chair of the North County Bar Association California Conference of Delegates. She earned her B.A. degree from the University of California, San Diego and her J.D. degree, magna cum laude, from California Western School of Law, San Diego.