Minor Children and IRAs After the SECURE ActMinor Children and IRAs After the SECURE Act

Sara A. Nicholson practices as an estate and tax-planning attorney in the firm's Trusts and Estates Practice Group and serves clients in all areas of estate planning and administration, specializing in planning with retirement assets for individuals and families. While crafting estate plans, Ms. Nicholson helps clients maximize the income tax benefits of retirement assets by advising them on beneficiary designations, specialized trusts designed to continue income tax deferral, and handling a retirement asset after a death. Ms. Nicholson speaks and writes for the Institute for Continuing Legal Education and other professional organizations throughout Michigan. A member of the Probate and Estate Planning and Taxation Sections of the State Bar of Michigan, Ms. Nicholson earned her J.D. from the University of Michigan Law School and her Executive LLM in Taxation from the New York University School of Law. Ms. Nicholson thanks her ICLE co-author, Nancy Welber, for her immeasurable mentoring and encouragement over the past few years.