“The trick is to stop thinking of it as your money” – quote attributed to an IRS auditor. For many estate planning clients, one of the most significant assets is a retirement plan. It is imperative that attorneys discuss the opportunities, and pitfalls, inherent in planning with retirement accounts both during the client’s life and at death. This lecture will review the changes implemented by the CARES Act and the SECURE Act which affects plan participants, beneficiaries, RMDs, QCDs, and trusts.