Practical Advice & Recent Developments in Estate Planning w/Retirement Assets, Including Trusts


Practical Advice & Recent Developments in Estate Planning w/Retirement Assets, Including Trusts

Recorded On 05/18/2023

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Many taxpayers have accumulated a considerable amount of wealth in their retirement account arrangements, making estate and income tax planning, as well as asset protection planning with retirement type assets, especially important.


Mistakes are often made and can be extremely costly, as well as create numerous headaches.


This CLE program includes:


  • Common errors in retirement distribution planning
  • Why many beneficiary forms are defective
  • Customized Sample Beneficiary Forms
  • Advantages of trusts as IRA beneficiary (includes discussion of Effective Use of Roth IRA Trusts as a Credit Shelter Trust)
  • IRA Beneficiary Malpractice Case
  • Waiver of penalty rules under SECURE
  • Major IRS Penalty Changes Under SECURE 2.0 Act of 2022
  • Major IRS Statute of Limitation Changes Under SECURE 2.0 Act of 2022
  • Comment Letter to Treasury Department Involving an Oversight in Drafting Conduit Trusts
  • Oversight for IRA Trusts
  • IRA Trust Instructions
  • Avoiding Inclusion of Trust (includes non QTIP IRA Trusts) in the Gross Estate of certain Trustees under IRC Section 2041(b)(1) (General Power of Appointment)
  • And much more


The course material will include the electronic outline written by Mr. Goldberg.




Faculty: Seymour Goldberg, Esq., CPA, MBA (Taxation), JD


ABOUT the INSTRUCTOR: Seymour Goldberg, CPA, MBA (Taxation), JD is a senior partner in the law firm of Goldberg & Goldberg, P.C., Melville, New York. He has conducted over 100 continuing professional education programs for attorneys and CPAs in the area of IRA distributions and IRA compliance issues. He is a former IRS agent and IRS instructor. Mr. Goldberg is the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education. His manuals written for the American Bar Association can be found in well over 100 law school libraries. Two of his manuals cover IRA issues and IRS compliance issues involving IRAs. Mr. Goldberg can be reached at 516-222-0422 or by email at


2.5 NY CLE Credits: 2.5 Skills; Non-transitional; 2.5 NJ CLE Credits: 2.5 General



All Programs include 1 Affirmation and 1 Evaluation Form, and Course Materials.

To receive CLE credit for a program in Online Video Format:

Online Videos contain CLE codes that you must type into a supplied online affirmation form. Submit the online affirmation to the NYCLA CLE Institute to be issued a CLE certificate. We recommend that you watch the video as soon as possible.

We can only issue CLE credit if the law is still current.

Course Materials: You can download course materials on the Online Video webpage.


Member (CLE Credits only) $65
Non-member (CLE Credits Only) $80

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