"Post-OBBBA Challenges in Planning for IRAs and Trusts"
Agenda
4:15 p.m. – 4:45 p.m. Registration
4:45 p.m. – 5:00 p.m. Council Remarks/Annual Meeting/Election
5:00 p.m. – 6:00 p.m. Presentation
6:00 p.m. – 8:00 p.m. Cocktail Reception
PROGRAM OVERVIEW
The past several years have ushered in a period of extraordinary change for practitioners and trustees who administer trusts holding, or expected to receive, large IRA and qualified plan balances. The SECURE Act (2020), SECURE Act 2.0, (2022), new Treasury Regulations on separate account rules and designated beneficiary determinations (2024), and the One Big Beautiful Bill Act (OBBBA, 2025) have collectively transformed the rules governing how retirement assets flow into and through trust structures.
In this session, Griffin Bridgers will guide practitioners through the most significant of these changes, with particular focus on the issues that are most acute when a trust holds or is the beneficiary of a disproportionately large retirement account. The session covers five integrated themes: (1) the new landscape for trusts as IRA beneficiaries under the updated Treasury Regulations, including updated separate account rules; (2) the impact of OBBBA on grantor and non-grantor trusts receiving IRA distributions, including implications for charitable planning structures; (3) state fiduciary law considerations and the effect of trust situs on income classification and distribution rights; (4) estate tax apportionment issues that arise with large IRAs; and (5) practical remedies available to trustees, including trust decanting and modification.
Attendees will leave with a deeper understanding of both the governing legal framework and the practical tools available to protect trust beneficiaries and minimize the overall income and estate tax burden on large retirement asset holdings.
Speaker:
Griffin Bridgers, J.D., LL.M. is a Member at Illumine Legal LLC in Denver, Colorado and also serves as an outsourced subject matter expert in estate and wealth transfer for RIA firms, CPAs, and family offices. In addition to his professional services, Griffin is a go-to educational resource in tax and estate planning for thousands of attorneys, trust officers, advisors, CPAs, and other wealth transfer professionals through his Substack newsletter, State of Estates, and his YouTube channel. Griffin also runs the Inheritcy newsletter and website, which is dedicated to innovation in consumer service and education in estate planning.
1.0 Education Credit for CLE (PA Only), Insurance (PA Only), CFP, CPA (PA Only), PACE and CTFA will be offered.
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