This course is designed to clarify the complex landscape of IRAs and estate planning after the SECURE Act 1.0 and 2.0. It covers the rules for “Designated Beneficiary Trusts,” “Eligible Designated Beneficiary Trusts,” and “See-Through Trusts,” and provides practical guidance on how these rules affect retirement and estate planning strategies.
Join Michael as he explores IRAs and estate planning in the post-SECURE 1.0 and 2.0 Acts environment. Gain practical insights into how these rules impact retirement and estate planning strategies for your clients.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: June 2026
Topics Covered
- Fundamental concepts of Treasury Regulations under IRC §401(a)(9)
- Pre-SECURE 1.0 and the Stretch Death Distributions
- Post-SECURE 1.0 / 2.0 and Required Minimum Distributions (RMDs)
- Application of final regulations under IRC §401(a)(9)
- Spousal rollovers, death distributions, and critical dates
- Use of trusts to hold IRA assets
- Separate share rules and IRAs payable to an estate
- SECURE 2.0 Act – Section 327 – Qualified Charitable Distributions
Learning Objectives
- Explain the impact of SECURE 1.0 and 2.0 Acts on IRA distributions
- Identify differences between various trust types associated with estate planning
- Evaluate the advantages and disadvantages of using trusts for IRAs
- Explain the concept of “See-Through” trusts and distinguish between “Conduit Trusts” and “Accumulation Trusts” and their implications
- Recognize when IRAs payable to an estate may require spousal rollovers for optimal tax planning
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A general understanding of IRAs, trusts and estates
Advance Preparation
None
Instructor
Michael Miranda
Bringing 47 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings and exempt organization determination letters for clients, in addition to numerous EPCRS submissions and audits. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning.
Michael spent much of his career as a CPA with a regional CPA firm located in Northwestern Iowa, retiring after 27 years as a senior manager-shareholder with said firm. Prior to this experience, he was a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses. He has earned professional designations including CPA, QKA, and AEP and through professional memberships with the American Institute of Certified Public Accountants (AICPA), the American Society of Pension and Professional Actuaries (ASPPA), National Association of Enrolled Agents (NAEA), and the National Association of Estate Planning Councils (NAEPC). Michael resides in Sioux Falls, SD with his wife Jeanette.