Total Credits: 1.0 CLE
On February 23, 2022, the Treasury issued a Notice of Proposed Rulemaking setting forth proposed changes to the Treasury Regulations addressing required distributions from IRAs and other retirement plans under Section 401(a)(9) of the Internal Revenue Code (“I.R.C.”). These proposed regulations, set forth at Prop. Reg. § 1.401(a)(9) (referred to herein as the “Proposed Regulations”), provide important clarifications regarding certain aspects of the SECURE Act. This seminar will discuss those changes and clarifications.
| SECURE Panel HO.pdf (983.3 KB) | 18 Pages | Available after Purchase |
| INSTRUCTIONS FOR COMPLETING SEMINAR AND RECEIVING CLE CREDIT2.docx (11.7 KB) | 1 Pages | Available after Purchase |
Ms. Grover received her B.A., cum laude, from Davidson College and her J.D., summa cum laude, from The University of Alabama School of Law, where she was an Articles Editor of the Alabama Law Review; Order of the Coif; a recipient of the Dean M. Harrison Award; a Hugo Black Scholar; a member of the Philip C. Jessup International Moot Court Team; a finalist in the John A. Campbell Moot Court Competition; and a member of the John A. Campbell Moot Court Board. Before she began practicing law, she served as law clerk for the Honorable James H. Hancock of the United States District Court for the Northern District of Alabama. She has been with Maynard Cooper and Gale for more than eleven years, and her practice concentrates in the areas of Estate Planning, Fiduciary Advisory Services and Fiduciary Litigation.
Ms. Lamar-Hart received her B.A. from Birmingham-Southern College, summa cum laude, Phi Beta Kappa, and her J.D. from Yale Law School, where she was a Senior Editor of the Yale Law Journal. Following law school, she clerked for the Honorable Seybourn H. Lynne, Senior District Judge, Northern District of Alabama. Cynthia is a Fellow in the American College of Trust and Estate Counsel (ACTEC), is a member of the Birmingham Estate Planning Council, is Past President of the Birmingham Bar Probate Section and serves as a member of the standing Alabama Law Institute committee for trusts and estates legislation. Cynthia serves as Chair of the Estate Planning, Fiduciary Advisory Services and Fiduciary Litigation practice groups at Maynard Cooper. Cynthia has been awarded a Band 1 ranking by Chambers and Partners as a leading attorney in the area of “Private Wealth Law,” The Best Lawyers in America® Lawyer of the Year – 2020 & 2015, Litigation - Trusts and Estates, and in 2016 for Trusts & Estates. She is consistently recognized in The Best Lawyers in America® and in Super Lawyers in the areas of Trusts and Estates and Trust and Estate Litigation. Alabama Super Lawyers has recognized her among its Top 50 Lawyers in Alabama and Top 25 Women Lawyers in Alabama, and Mid-South Super Lawyers has recognized her as a “Top 50 Female Lawyers.”
