The planning choices for clients’ retirement benefits are now very limited, thanks to SECURE. Natalie Choate explains clients’ choices when leaving retirement benefits to the surviving spouse, minor child, disabled individual, or “other” beneficiary, including which trusts do and do not qualify for “eligible designated beneficiary” status. The “minimum distribution trust rules” you still must know (and when they don’t matter anymore). The seven features of fiduciary income taxes that trust drafters, administrators, and tax-preparers must know. Charitable giving and other ways touted to “beat” SECURE. IRS SECURE guidance (none has been issued so far) may clear up some details, but the main lines are already clear.