The SECURE Act - Responding to the 10 Year Rule

CPE Credits
NASBA Category



Course Description

Responding to the “10-Year Rule” Effective January 1, 2020

After years of proposals, the “stretch” IRA was taken out of the Tax Code by the SECURE Act. The SECURE Act includes many changes to retirement plans, however the most significant change for our estate planning clients is the elimination of the “stretch” IRA in favor of the “10-year rule.” This change will decrease wealth transfer and requires estate plan updates.

Specifically, this course will include:

  • Examples to explain the quantitative difference under the new law compared to the old
  • The conduit trust RMD disaster and solutions
  • Selecting the best “heir” to receive the IRA
  • The new spousal rollover trap and disclaimer planning
  • IRD meets DNI – understanding the taxation of trusts named as IRA beneficiaries
  • Using CRTs to maintain deferral and bracket management – the law and the math
  • Life insurance after the SECURE Act
  • Charitable planning with IRAs
  • The mathematics of SECURE Act motivated Roth conversions for better bracket management and greater wealth transfer
  • Using IRA trusts in low tax states to achieve state tax savings by avoiding or delaying the state taxation of the lump sum payout


Robert Keebler, CPA, AEP, MST, CGMA

Robert S. Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

Course Specifics

Course ID
Revision Date
May 30, 2020
Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01563-20-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1459
CTEC Federal Tax Law Credits: 2

Learning Objectives

  • After completing the course, the attendee will understand when the new “10-year rule” applies and the exceptions to the rule.
  • After completing the course, the attendee will understand new traps for the unwary created by the “10-year rule” such as the conduit trust disaster and the new spousal rollover trap.
  • After completing the course, the attendee will understand potential planning solutions to mitigate the tax-cost of the new “10-year rule” including: multi-generational spray trusts, Roth conversions, and naming a CRT as the IRA beneficiary.