Overview

The first edition of this book was published five years ago, shortly after the SECURE Act was passed, and before even proposed regulations interpreting the new law were promulgated. Since that date, both proposed and final regulations have been promulgated, and estate planning attorneys have had more than two years to get ""comfortable"" with the new rules. The second edition incorporates all of these recent developments, as well as the most recent thinking of the author concerning the best ways to minimize the harsh effects of the new law. The first 60 pages of this second edition are designed for financial advisors, CPAs, estate planning attorneys and interested clients. The remaining 40 pages of the book (Chapter 10) are designed to help estate planning attorneys draft the recommendations discussed in the preceding nine chapters.

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