Secure-ly Planning for Charitable & Planned Giving Under the SECURE Act and SECURE Act 2.0

Private client associate Brian Balduzzi attended the 2025 Planned Giving Day Conference to discuss the SECURE Act of 2019 and SECURE Act 2.0 of 2022.

Through the loss of the “stretch IRA” for designated beneficiaries, the “qualified charitable distribution” and more, planned giving of these benefit plans to charitable organizations has been increasingly beneficial to families and charitable organizations alike. With the voluminous Final Regulations to the SECURE Act and the Proposed Regulations to the SECURE Act 2.0, advisors and donors may not be aware of the changed landscape and opportunity for more intentional planned giving with plan benefits. 

Balduzzi reviewed these changes and the current landscape of planned giving with qualified retirement plan benefits, while identifying potential pathways for legacy giving with these plan benefits and how to coordinate among donors, planned giving and fundraising professionals, accountants, attorneys, and financial advisors. The topic of planned giving with qualified retirement plan benefits is an emerging and evolving area and opportunity for many advisors and donors. 

With recent changes in the law, as well as substantial assets from which to give, gift planners and donors, along with other allied professionals, should educate and review how this may affect their conversations and donors’ goals, as well as explore additional pathways for legacy giving.