Salvatore J. LaMendola, Esq. has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins & Horton, P.C. since 1996.
On-Demand: February 20, 2025
This 3-hour CLE program, "Retirement Accounts, Trusts, and the SECURE Act: Strategic Approaches to Distribution & Planning," is designed to equip attorneys with essential knowledge and strategies for navigating the complexities of retirement account distributions, trust planning, and tax implications in light of recent legislative changes. Through three focused sessions, participants will gain a deep understanding of how conduit trusts and accumulation trusts operate, and the significant impact of the SECURE Act on retirement planning. Attendees will explore the nuances of required minimum distributions (RMDs), the benefits and limitations of naming trusts as beneficiaries, and advanced strategies for minimizing taxes and protecting assets. This program is tailored for estate planning attorneys, financial advisors, tax professionals, and others involved in retirement and trust management, providing practical tools to enhance their advisory capabilities in estate and retirement planning.
This course is co-sponsored with myLawCLE.
Key topics to be discussed:
Closed-captioning available
Salvatore J. LaMendola | Giarmarco, Mullins & Horton, P.C.
Salvatore J. LaMendola, Esq. has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins & Horton, P.C. since 1996. Sal received his J.D. from the Notre Dame Law School and holds a B.B.A. from the University of Notre Dame. His main practice areas are general estate planning; amending irrevocable trusts through trust decanting, exercises of power of appointment, and other techniques; pre-death and post-death planning for IRAs and other retirement plans; and charitable planning with charitable remainder trusts, charitable lead trusts, and private foundations. Sal is a member of the Probate & Estate Planning Section of the State Bar of Michigan. He is also a regular continuing education presenter for legal education webinar providers Rossdale of Miami, FL and Strafford of Dallas, TX. He also serves on Strafford’s Estate Planning Advisory Board and on the Interactive Legal Practice Advisory Board.
I. Retirement Account Structures & Distribution Essentials | 1:00pm – 2:00pm
Break | 2:00pm – 2:10pm
II. Conduit Trusts: Rules, structure, and use | 2:10pm – 3:10pm
Break | 3:10pm – 3:20pm
III. Accumulation Trusts & Advanced Distribution Strategies | 3:20pm – 4:20pm
Approved for CLE Credits
3 General
Approved for Self-Study Credits
3 General
Approved for CLE Credits
3 General
Approved for CLE Credits
3 General
Approved for CLE Credits
3 General
Pending CLE Approval
3 General
Approved for CLE Credits
3 General
No MCLE Required
3 CLE Hours
Pending CLE Approval
3 General
Approved via Attorney Submission
3.5 General
Approved for CLE Credits
3 General
Approved for CLE Credits
3.6 General
Pending CLE Approval
3 General
Pending CLE Approval
3 General
Approved for Self-Study Credits
3 General
Approved for Self-Study Credits
3 General
Pending CLE Approval
3 Substantive
Pending CLE Approval
3 General
Pending CLE Approval
3 General
No MCLE Required
3 CLE Hours
No MCLE Required
3 CLE Hours
Pending CLE Approval
3 General
No MCLE Required
3 CLE Hours
Approved for Self-Study Credits
3 General
Approved for Self-Study Credits
3.6 General
Pending CLE Approval
3 General
Pending CLE Approval
3 General
Pending CLE Approval
3 General
Approved for CLE Credits
3 General
Pending CLE Approval
3 General
Approved for CLE Credits
180 General Minutes
Approved for CLE Credits
3.6 General
Approved for Self-Study Credits
3 General
Approved for Self-Study Credits
3 General
Approved for CLE Credits
3.6 General
Approved for Self-Study Credits
3 General
Pending CLE Approval
3.5 General
Pending CLE Approval
3 General
Approved for Self-Study Credits
3 General
Pending CLE Approval
3.5 General
Pending CLE Approval
3 General
No MCLE Required
3 CLE Hours
Approved for Self-Study Credits
3 General
Approved for CLE Credits
3 General
Pending CLE Approval
3 General
Not Eligible
3 General Hours
Approved for CLE Credits
3 General
Approved via Attorney Submission
3 Law & Legal
Approved for Self-Study Credits
3.5 General
Pending CLE Approval
3.6 General
Pending CLE Approval
3 General