With the recently enacted Secure Act, Congress decided that, starting in 2020, IRAs and other tax-favored retirement accounts are for retirement and not for passing wealth onto heirs.  The act makes significant changes to IRA proceeds that are disbursed to trusts.  IRA trusts are a staple of estate planning because they allow individuals to control how their money is distributed and used after their death and to reduce taxes.  Talk to just about any wealth advisor and they will tell you the Secure Act turns IRA trust planning upside down and that if you own one, it needs immediate review.  They are right.  If you haven’t called your accountant, attorney or wealth advisor, put it on your to-do list.