The SECURE Act: RMDs, Eligible Designated Beneficiaries, and Charitable Planning
Presentation Summary
For many estate planning clients, one of the most significant assets is a retirement plan. It is imperative that attorneys discuss the opportunities, and pitfalls, inherent in planning with retirement accounts both during the client’s life and at death. With the relatively recent enactment of the SECURE Act these conversations are even more important, as some estate plans will require updates. This presentation will discuss the changes the SECURE Act made to required minimum distributions and the implications for trusts which are recipients of retirement accounts and charitable planning with retirement accounts.
Laura Fine is a partner of the law firm of Sessions Fishman & Nathan, LLC. Laura received her Bachelor’s degree in psychology at Centenary College of Louisiana in her hometown of Shreveport in 2001. Laura graduated with her J.D. from Thomas Jefferson School of Law in San Diego, California in 2006. She then attended Tulane University Law School and received her LL.M degree in Comparative and International Law in 2007. She joined Lehmann, Norman, & Marcus in August of 2008 and Sessions Fishman & Nathan in January 2021. Her concentration is in the fields of estate planning, estate administration, and business law. She is admitted to practice in California and Louisiana. She is board certified as a specialist in Estate Planning and Administration from the Louisiana State Bar Association, a Fellow of the American College of Trust and Estate Counsel, a Chartered Advisor in Philanthropy through the American College, and an Accredited Estate Planner through the National Association of Estate Planning Councils. She is a board member of the New Orleans Planned Giving Council and a board member of the New Orleans Estate Planning Council. She was also named a SuperLawyers Rising Star in 2016 and 2017.
