IRA Basics 2026 Replay

overview faculty This course is an expert-moderated replay of a previously recorded course and features live, real-time Q&A with faculty and qualifies for “live” CLE credits. This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules. Overview Individual Retirement Accounts (IRAs) are foundational planning tools—but their rules are anything but simple. From contribution limits and required minimum distributions to beneficiary designations and post-death payout options, even “basic” IRA issues can have significant tax and planning consequences. This practical CLE program provides a clear, comprehensive overview of IRA fundamentals, equipping attorneys with the knowledge needed to confidently advise clients in estate planning, elder law, family law, and financial matters. Faculty will break down the different types of IRAs—including Traditional and Roth IRAs—highlighting key distinctions in eligibility, tax treatment, and distribution rules. Participants will gain a working understanding of: Contribution and income limits Required minimum distribution (RMD) rules The impact of the SECURE Act and SECURE 2.0 on inherited IRAs Beneficiary designations and common drafting pitfalls Coordination of IRAs with trusts and overall estate plans Common compliance mistakes and how to avoid them Whether you are new to advising on retirement assets or looking to refresh your understanding of evolving IRA rules, this session delivers the practical guidance and foundational clarity necessary to navigate one of the most common—and most frequently misunderstood—assets in client portfolios. Recorded in April 2026. Faculty Kris Fendrock, Esq. Kris Fendrock, Esq. Kris Fendrock is a partner at Myers, Brier & Kelly, LLP, serving clients in Scranton and Harrisburg. Her practice is centered on estate planning, administration, and elder law, with a focus on business succession planning. Kris has also been designated as Certified Elder Law Attorney (CELA)by the National Elder Law Foundation, Kris provides high-level expertise in complex family and corporate transitions. Kris is a cum laude graduate of Penn State Dickinson School of Law and holds a degree in Mechanical Engineering from the University of Texas at Austin. Her commitment to the community is reflected in her leadership roles, having served on the boards of Johnson College and the United Way of Lackawanna, Wayne and Pike Counties, and her current service on the Board of Directors for the Waverly Community House. Samantha K. Wolfe, Esq., LLM Samantha K. Wolfe, Esq., LLM Samantha Wolfe is the founder and owner of The Law Offices of Samantha K. Wolfe, LLC in Waynesboro, PA established in July 2020. Her areas of concentration are estate planning, asset protection planning, long-term care pre-planning, Medicaid planning (nursing home planning), special needs planning, business succession planning, federal estate and gift taxation planning, oil and gas lease planning, and estate administration and probate. Samantha has a “Superb” AVVO Rating for attorneys and was named a Super Lawyers Rising Star in 2022. Samantha graduated in 2004 from Penn State University with a B.A. in journalism and a minor in nutrition. In 2008, she earned her juris doctor from Regent University School of law. While attending law school, Samantha was a managing editor for the Regent Journal of International Law and a student volunteer for the Volunteer Income Tax Assistance Program. After graduating from law school, she attended Southern Methodist University Dedman School of Law and earned her LL.M. in Taxation. Samantha joined Steinbacher, Goodall & Yurchak in Williamsport, Pennsylvania in 2010. From 2010 until September 2017, she was the head of the wealth protection planning department of Steinbacher, Goodall & Yurchak. Despite loving her job in Williamsport, Pennsylvania, Samantha wanted to be closer to her family, so in October 2017, she returned to Franklin County to practice at Maxwell Sipe law Offices, LLC. Samantha had interned for Tucker Maxwell for two summers during law school. When Maxwell Sipe Law Offices, LLC dissolved, Samantha began practicing as a solo practitioner and created The Law Offices of Samantha K. Wolfe in July 2020. Samantha has presented continuing education instruction for multiple programs through the Pennsylvania Bar Institute including a program titled A Fresh look at FLPs regarding the use of family limited partnerships in business succession planning; a program titled What Every Elder Law Attorney Needs to Know About FLPs addressing whether family limited partnerships are the best planning technique to use when dealing with elder law issues; a program titled Estate Planning for Oil, Gas, and Mineral Interests highlighting the unique situations for individuals who own oil and gas interests; a program titled Succession Planning for Your Elder Law Client’s Family-Owned Business addressing how to transition a family-owned business when an owner needs nursing home care; a program titled Asset Protection for the Middle-Class addressing asset protection planning strategies for those families with a net worth between $500,000 and $5,000,000; a program titled Your Guide to Elder Law addressing the legal concerns that need to be handled if someone needs long-term care including the important legal documents that must be in place; a program titled Your Pennsylvania Trust Guide reviewing the recent changes in Pennsylvania law related to trust and estates; a program tilted Post-SECURE addressing the changes the SECURE Act had on retirement planning; and a program titled IRA Basics addressing the important legal components of the SECURE Act. Samantha, joined by eighteen other leading elder care attorneys from across the nation, coauthored Protect Your Legacy! What You Really Need to Know for the Second Half of Life. She was a co-author of the Fourth and Fifth Editions of the Pennsylvania Trust Guide published by George T. Bisel Co, Inc., as well as a co-author of the 2016, 2017, 2018, 2020, 2021, and 2022 annual supplements for the Pennsylvania Trust Guide. Samantha is a member of the Pennsylvania Bar Association, the Lycoming Law Association, the Franklin County Bar Association, National Academy of Elder Law Attorneys (NAELA), and the Pennsylvania chapter of Elder Law Attorneys (PAHA). She is also admitted to practice law before the United States Supreme Court. Samantha is also licensed to practice law in Maryland. R. Nicholas Nanovic, Esq. R. Nicholas Nanovic, Esq. Mr. Nanovic is Chair of the Wills, Trusts, and Estates practice group at Gross McGinley, LLP. He also currently serves as the Chair of the Trust and Estates Committee for the Bar Association of Lehigh County. His practice is focused on estate planning and estate administration. Mr. Nanovic is a graduate of the University of Notre Dame. He received both his J.D. and LL.M. (Taxation) degrees from the University of Miami. He is admitted to practice in Pennsylvania, New Jersey, and Florida. Mr. Nanovic has attained the designation of Accredited Estate Planner® by the National Association of Estate Planners & Councils. He has also attained the designation of Chartered Advisor in Philanthropy® by the American College of Financial Services. Mr. Nanovic has been named a Rising Star by Pennsylvania Super Lawyers on 10 separate occasions since 2013. He currently serves as the county coordinator for both Lehigh County and Northampton County for Wills for Heroes, a program operated by the Pennsylvania Bar Association. Need help navigating your CLE requirements? 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