Focus on recent developments, including the essential changes in planning for retirement plan benefit distributions as the result of the SECURE Act passed in late 2019. Discuss the final Section 199A regulations affecting distributions from trusts, as well as the rules addressing what will happen to the applicable transfer tax exclusion and the portability exclusion when the 2017 Tax Cuts and Jobs Act sunsets after 2025. New developments between now and the July program will be in the discussion.