Estate Planning with See-Through Trusts for Retirement Accounts: Overview | Practical Law
A Practice Note highlighting important issues for attorneys when estate planning for clients with retirement accounts who want those retirement account proceeds to pass in trust rather than outright to a named beneficiary. This Note covers the key issues counsel and the client must consider when naming a trust as the beneficiary of a retirement account, including the particular types of beneficiaries (eligible designated beneficiaries, designated beneficiaries, or beneficiaries who are not designated beneficiaries) the client intends to benefit and the type of see-through trust (generally either a conduit trust or an accumulation trust) that may be most appropriate under the circumstances.