The SECURE Act and subsequent IRS guidance significantly altered the rules for retirement plan distributions to beneficiaries, with major effects on trusts commonly used in estate planning. Trusts remain a frequent choice as IRA or plan beneficiaries, but the income tax treatment and distribution rules can differ substantially from prior law. This course explores the categories of retirement plan beneficiaries, the types of trusts typically used, and how distributions are reported. Through examples and practical analysis, participants will learn how to evaluate beneficiary designations, understand the tax consequences of using trusts, and anticipate planning challenges under current law.