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Special Needs Trusts & Qualified Retirement Accounts – What You Need to Know (download)


By Stephen Dale, JD, LLM, The Dale Law Firm PC and
Bradley J. Frigon, JD, CELA, LLM, CAP Law Offices of Bradley J. Frigon


ElderCounsel Members – This video is available FREE in the Learning Center > Video Library

As families accumulate wealth in qualified retirement plans, attorneys preparing first party and third party special needs trusts must know trust fiduciary income tax rules and the tax rules that apply to qualified retirement accounts and trusts. We will discuss the tax implications of designating a first party and third party special needs trust as the beneficiary of a qualified retirement plan. In addition to reviewing case studies, outlining important dates, and providing solutions for issues that arise after the retirement account owner dies they will also discuss how to market this aspect of your business to financial planners and clients.

Topics covered:

  • Income Tax Objectives
  • Trust Fiduciary Income Tax Rules
  • Qualified Retirement Accounts and Trusts
  • Case Studies
  • How to Market to Referral Sources