| Norfolk & Plymouth Estate and Business Planning Council |
Life After Death (Maybe) – Dealing With IRAs After The Participant’s Death When Things Are Not As They Seemed
Tuesday, December 5, 2017 8:00 AM - 10:30 AM - Lantana, 43 Scanlon Drive, Randolph, MA 02368 | This event is sponsored by:
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About this presentation...
This presentation will focus on administering IRAs after the participant’s death, including:
- A review of the rules (including the significance of who is named as a beneficiary and income tax issues);
- Difficulties caused on the planning side (such as faulty – or no – beneficiary designations; boilerplate language with unintended consequences; and an estate plan that doesn’t fit the composition of the participant’s estate);
- Problems with administration (nothing happens with the IRA for many years after the participant’s death; MRDs are incorrectly determined); and
- Strategies to deal with issues that come up after the participant’s death (including non-judicial settlement agreements, distributing the IRA intact, disclaimers, removing “undesirable” beneficiaries).
Meet Our Speakers...
Sara Goldman Curley - Partner, Nutter, McClennen & Fish LLC
John A. McBrine - Partner, Nutter, McClennen & Fish LLC
Sara Goldman Curley is a partner of the firm of Nutter McClennen & Fish LLP. She concentrates on estate planning, estate and gift taxation,
Ms. Curley is a graduate of New England Law Boston and Oberlin College, and received an LL.M. in taxation from Boston University School of Law. Prior to joining Nutter, Ms. Curley served as a law clerk for the Honorable Roderick L. Ireland of the Massachusetts Supreme Judicial Court. | Honors & Awards Massachusetts Super Lawyers Rising Stars, 2008-2009 & 2011-2012 Speaking Engagements Jeff Roberts and Sara Goldman Curley Present at ALI CLE’s ‘Representing Estate and Trust Beneficiaries and Fiduciaries 2017’ 07.13.2017 Sara Goldman Curley Presents on Estate Planning Documents at the BBA 12.07.2016 Publications Obama Signs PATH, Making IRA Charitable Rollovers Permanent 12.18.2015 | Advisory Blog Posts Three Actions to Take If You Are a Victim Of Identity Theft Generation to Generation, 09.14.2016 |
probate and trust administration, and guardianship. She is a member of the Massachusetts and Florida bars. Ms. Curley is involved in a number of organizations, including New England Law Boston, of which she is a member of the Board of Trustees, the Boston Bar Association, and the Boston Estate Planning Council.John A. McBrine is a partner at Nutter McClennen & Fish LLP and a member of the firm’s Nonprofit and Social Impact practice group. His practice includes estate planning and estate and gift taxation. He serves as a trustee and counsels fiduciaries concerning all aspects of estate and trust administration. He also advises Mr. McBrine is a member of the Massachusetts and Rhode Island bars. He is a Director of the Community Legal Services and Counseling Center in Cambridge and the Community Day Center in Waltham. He also is active in the Boston Bar Association, the Boston Estate Planning Council, and the Planned Giving Network of New England. Prior to joining Nutter, he served as a law clerk for the Honorable Ronald R. Lagueux of the U.S. District Court for the District of Rhode Island. |
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