The Setting Every Community Up for Retirement Enhancement Act of 2019 (“SECURE”) makes several significant changes to individual retirement accounts (“IRAs”) and retirement plans and how they must be treated after the death of the retirement account owner.
Trisha J. Paul was a presenter at the 2019 Year in Review seminar presented by the Indiana Continuing Legal Education Forum on December 12 and 13, 2019. Ms. Paul presented on the second day of the seminar and discussed recent developments in estate planning.
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