Trusts As Retirement Plan Beneficiaries

Course Details


Monday, November 25, 2019

8:00am – 9:00am
(Registration: 7:30am)

Field of Study

Specialized Knowledge

Course Number


CPE Credit

1 hour CPE credit

Level of Knowledge



CalCPA Education Foundation


Working knowledge of estate issues and retirement plans preferred.


Often trusts are being named as beneficiaries for Individual Retirement Accounts and other retirement arrangements. The choice has an impact on both income tax and estate planning.

Trusts allow the IRA owner or plan participant to have beyond-the-grave control over the distribution payouts.

Note: This class presents an in-depth discussion of issues presented in the instructor’s class Retirement Distributions: Planning Options.


  • What is the significance of the Retirement Plan Beneficiary?
  • Primary vs. Contingent Beneficiaries
  • Is a Trust a “Designated Beneficiary?”
  • Why do people want to name a trust as the beneficiary?
  • Income Tax Aspects of Trusts as beneficiary
  • What happens when the trust beneficiary dies?


  • Recognize reasons trusts are named as beneficiaries
  • Identify the types of trusts used and their tax characteristics.
  • Determine how the probate code affects beneficiary trusts.
  • Develop strategies to assist clients dealing with plan custodians.

Designed For

CPAs, attorneys and financial professionals.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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