DALLAS ESTATE PLANNING COUNCIL

LUNCHEON PROGRAM

THURSDAY, OCTOBER 2, 2025

NORTHWOOD CLUB

6524 Alpha Road, Dallas

(Lunch is served Noon-12:30; Program 12:30-1:30 P.M.)

REGISTRATION DEADLINE: SEPTEMBER 23, 2025 (5:00 P.M.)  

REGISTRATION WILL NOT BE AVAILABLE AFTER THE REGISTRATION DEADLINE

WALK-INS ARE NOT GUARANTEED A MEAL

CASH OR CHECK AT THE DOOR:

Member: $37 (meal/program)

Guest: $50 (meal/program)

Member-Program Only (NO MEAL): $25

PLANNING FOR INHERITED RETIREMENT ACCOUNTS

CHRISTOPHER HOYT

 Sponsored by Communities Foundation of Texas and Mercer Advisors

This program will examine the rules and the planning implications for large inherited retirement accounts under the SECURE Act (including SECURE 2.0) and the 2024 final Treasury Regulations. The SECURE Act generally requires inherited retirement accounts to be liquidated in just ten years. The final regulations generally require minimum distributions in each of the nine years after death, with complete liquidation in the tenth year.  For large multi-million dollar retirement accounts, this may cause beneficiaries to pay the highest income tax rates on their distributions.  This program will identify planning strategies that the beneficiaries and the IRA owners can use to reduce the income tax impact.  It will also identify exceptions to the general rule of ten-year liquidation, and several tax advantages that are only available to a surviving spouse.   

Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation, charitable organizations and retirement plans. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin. Professor Hoyt has served as the Vice-Chair of the RPTE Charitable Group of the American Bar Association and he serves on the editorial board of Trusts and Estates magazine. He is an Academic Fellow at the American College of Trust and Estate Counsel (“ACTEC”).  He was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.  For the year 2024, Professor Christopher Hoyt was recognized by The Best Lawyers in America® as the Kansas City 2024 "Lawyer of the Year" award recipient in two different fields of law:  Tax Law and Trusts and Estates Law.

There is continuing ed credit pending for this presentation. The presentation will be posted on the website document library a few days prior to the presentation.   

Please register online with a credit card payment on the website: scroll down to the bottom of the page and register. LOG IN IS NOT REQUIRED TO REGISTER.  If you need a receipt, print out the confirmation page (receipt will not be sent to a 3^rd party).  

WE WOULD LIKE TO THANK OUR MEETING SPONSORS:  Armanino, Bessemer Trust Company, Carter Financial Management, Communities Foundation of Texas, Frost Bank, HighGround Advisors, Mercer Advisors, The Catholic Foundation, Heritage Auctions, The Dallas Foundation, Saville CPAs & Advisors, McBride & Associates at Merrill Lynch Wealth Management, EisnerAmper., Ag Trust, Cumberland Trust, Brown Advisory and Wealth Advisors Trust Company. WE WOULD LIKE TO THANK OUR PATRONS: Davis Stephenson, Argent Trust, Glast Phillips Murray Zopolsky, Stout, Carr Riggs & Ingram,  View Capital Advisors, Neuhoff Hunt, Phillips, Prosperity Bank, Bank of Texas, Maus & Associates, When Pigs Fly Estate Sales & Auctions, American National Bank & Trust, Signet Art, Tarleton Law Firm,Matter Family Office, Bisignano Harrison, Inspired Valuation Group, Steel Grove Advisors, Tipping Mineral Management, Atwood & McCall, Dallas Auction Gallery, Probity Advisors, Inc., Hancock Whitney and Baker Tilly

IMPORTANT: PLEASE READ BELOW!

THE CONTINUING EDUCATION SUBMISSION LINKS  ARE DISPLAYED IMMEDIATELY WITH THE REGISTRATION CONFIRMATION. SIGN-IN SHEETS WILL NOT BE AVAILABLE AT THE MEETING. SUBMIT ATTENDANCE AFTER THE MEETING WITH THE LINKS. SUBMISSION DEADLINE: 10/7/25. RECOMMENDATION: SAVE THE LINKS IN A FILE FOR EASY ACCESS.

PLEASE NOTE SPECIAL MEAL REQUEST IS NOT AVAILABLE FOR THIS MEETING