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Expert Series CLE | The SECURE Act and the New Required Minimum Distribution Rules: What You Need to Know | 2020 | On Demand
Expert Series CLE | The SECURE Act and the New Required Minimum Distribution Rules: What You Need to Know | 2020 | On Demand

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The SECURE Act became law on December 20, 2019, making dramatic changes to the required minimum distribution rules for beneficiaries of retirement plans and IRAs.

The Act eliminates the favorable "stretch" IRA for most beneficiaries of retirement accounts, limiting the favorable lifetime payout option to a new category of beneficiaries called "eligible designated beneficiaries."

Most other beneficiaries now must withdraw benefits over a five- or ten-year period. Join us for an overview of the new rules.

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Christina Goshaw Hinkle is a partner with McPherson, Rocamora, Nicholson, Wilson & Hinkle, PLLC, in Durham, North Carolina. Christina is board certified in estate planning and probate law. She attended Duke University, graduating in 1990 with a B.S. in mathematics. In 1993, Christina graduated with high honors from the University of North Carolina School of Law, where she served as an articles editor of the North Carolina Law Review and was a member of the Order of the Coif. She was admitted to the North Carolina State Bar in 1993. Following law school, Christina clerked for Judge J. Dickson Phillips, Jr., on the United States Court of Appeals for the Fourth Circuit.

Christina focuses her practice in the areas of wills and trusts, estate, gift and income tax planning, estate and trust administration, and business entity formation. She has developed a special interest in charitable planning, retirement benefits, trust modifications and decantings, and intergenerational and blended-family planning.

Christina serves as vice president of the Durham/Orange Estate Planning Council and is a past member of the North Carolina State Bar Board of Continuing Legal Education.

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John R. Potter is an estate planning and elder law attorney in the Charlotte, North Carolina, area with offices in Ballantyne and Huntersville. He received his B.A. in economics from Davidson College and his law degree from the University of Virginia. John is a member of the National Academy of Elder Law Attorneys and the Estate Planning and Elder Law Sections of the North Carolina Bar Association, where he has served on the Elder Law Section Council and the Estate Planning Section’s Legislative Committee. John currently serves as co-chair of the NCBA Elder Law Section’s Communications Committee and as vice-chair of the Estate Planning and Probate Section of the Mecklenburg County Bar. He is admitted to practice law in North Carolina, South Carolina, Kentucky and Ohio, and he is accredited by the Department of Veterans Affairs.

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