This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Overview
Individual Retirement Accounts (IRAs) are foundational planning tools—but their rules are anything but simple. From contribution limits and required minimum distributions to beneficiary designations and post-death payout options, even “basic” IRA issues can have significant tax and planning consequences.
This practical CLE program provides a clear, comprehensive overview of IRA fundamentals, equipping attorneys with the knowledge needed to confidently advise clients in estate planning, elder law, family law, and financial matters. Faculty will break down the different types of IRAs—including Traditional and Roth IRAs—highlighting key distinctions in eligibility, tax treatment, and distribution rules.
Participants will gain a working understanding of:
- Contribution and income limits
- Required minimum distribution (RMD) rules
- The impact of the SECURE Act and SECURE 2.0 on inherited IRAs
- Beneficiary designations and common drafting pitfalls
- Coordination of IRAs with trusts and overall estate plans
- Common compliance mistakes and how to avoid them
Whether you are new to advising on retirement assets or looking to refresh your understanding of evolving IRA rules, this session delivers the practical guidance and foundational clarity necessary to navigate one of the most common—and most frequently misunderstood—assets in client portfolios.
Recorded in April 2026.
Faculty
Kris Fendrock, Esq.
Kris Fendrock is a partner at Myers, Brier & Kelly, LLP, serving clients in Scranton and Harrisburg. Her practice is centered on estate planning, administration, and elder law, with a focus on business succession planning. Kris has also been designated as Certified Elder Law Attorney (CELA)by the National Elder Law Foundation, Kris provides high-level expertise in complex family and corporate transitions. Kris is a cum laude graduate of Penn State Dickinson School of Law and holds a degree in Mechanical Engineering from the University of Texas at Austin. Her commitment to the community is reflected in her leadership roles, having served on the boards of Johnson College and the United Way of Lackawanna, Wayne and Pike Counties, and her current service on the Board of Directors for the Waverly Community House.
Samantha C. Wolfe, Esq.
Samantha focuses her practice on various labor and employment-related matters, including FLSA, EEOC, PHRA, Title VII and regulation and compliance. She works with companies to identify issues and discuss strategies to resolve them effectively and efficiently. Samantha brings a unique and varied background to her clients. Prior to joining Buchanan, she worked for a local firm practicing in a variety of practice areas, such as business formation and governance, liquor law, bankruptcy and tax. With a background in such a variety of practice areas, Samantha is able to take a more proactive and thorough approach to matters. In law school, Samantha worked for the York County District Attorney’s Office prosecuting crimes at various levels, from summary offenses to felonies allowing her to gain invaluable experience in the courtroom. Samantha was also a member of Widener Commonwealth Law School’s Trial Advocacy Board and served as the Board President. She was a finalist in the Hugh B. Pearce trial competition and competed at the American College of Trial Lawyers National Trial Competition in Philadelphia. Upon graduation, Samantha received the Outstanding Executive Member award and was selected for membership in the Order of Barristers. Samantha provides practical advice, effective communication and a direct approach to tackling issues. When not in the office, Samantha enjoys spending time with family and friends, cheering on Penn State Football and playing any kind of sport, especially, soccer, basketball and pickleball. She also spends her time as a volunteer assistant coach for the Millersville University Women’s Soccer team and lives in Harrisburg.
R. Nicholas Nanovic, Esq.
Mr. Nanovic is Chair of the Wills, Trusts, and Estates practice group at Gross McGinley, LLP. He also currently serves as the Chair of the Trust and Estates Committee for the Bar Association of Lehigh County. His practice is focused on estate planning and estate administration. Mr. Nanovic is a graduate of the University of Notre Dame. He received both his J.D. and LL.M. (Taxation) degrees from the University of Miami. He is admitted to practice in Pennsylvania, New Jersey, and Florida. Mr. Nanovic has attained the designation of Accredited Estate Planner® by the National Association of Estate Planners & Councils. He has also attained the designation of Chartered Advisor in Philanthropy® by the American College of Financial Services. Mr. Nanovic has been named a Rising Star by Pennsylvania Super Lawyers on 10 separate occasions since 2013. He currently serves as the county coordinator for both Lehigh County and Northampton County for Wills for Heroes, a program operated by the Pennsylvania Bar Association.
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