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
RA Basics is the perfect program for attorneys who are just starting out in the area of IRAs or for those who simply need a refresher.
Discussion of lifetime changes, as well as changes after death, will include the following:
- Types of IRAs
- New Required Beginning Dates
- Roth Conversions
- LTC Concerns
- Intro to the SECURE Act
- Distribution Rules
- Types of Beneficiaries
- Trusts
- Panel Discussion: Hypotheticals
Recorded in April 2024.
Faculty
Thomas Hiscott, Esq.
Mr. Hiscott is a partner in the Philadelphia and West Conshohocken firm of Heckscher, Teillon, Terrill & Sager, a firm which concentrates in the area of trust and estate law, including fiduciary and tax litigation. He graduated from Haverford College, magna cum laude, and Phi Beta Kappa in 1992 and from the University of Chicago Law School in 1995. From 1995 to 1999 he was an associate in the Private Client Group at Dechert, Price & Rhoads in Philadelphia. Mr. Hiscott is a former chairperson of the Legislative Committee of the Philadelphia Bar Associations Probate and Trust Law Section. He is an adjunct professor at the Temple University Beasley School of Law and a member of the Advisory Committee on Decedents’ Estates Law of the Pennsylvania Joint State Government Commission. He is admitted to practice in Pennsylvania and New Jersey.
Samantha K. Wolfe, Esq., LLM
Samantha Wolfe is the founder and owner of The Law Offices of Samantha K. Wolfe, LLC in Waynesboro, PA established in July 2020. Her areas of concentration are estate planning, asset protection planning, long-term care pre-planning, Medicaid planning (nursing home planning), special needs planning, business succession planning, federal estate and gift taxation planning, oil and gas lease planning, and estate administration and probate. Samantha has a “Superb” AVVO Rating for attorneys and was named a Super Lawyers Rising Star in 2022. Samantha graduated in 2004 from Penn State University with a B.A. in journalism and a minor in nutrition. In 2008, she earned her juris doctor from Regent University School of law. While attending law school, Samantha was a managing editor for the Regent Journal of International Law and a student volunteer for the Volunteer Income Tax Assistance Program. After graduating from law school, she attended Southern Methodist University Dedman School of Law and earned her LL.M. in Taxation. Samantha joined Steinbacher, Goodall & Yurchak in Williamsport, Pennsylvania in 2010. From 2010 until September 2017, she was the head of the wealth protection planning department of Steinbacher, Goodall & Yurchak. Despite loving her job in Williamsport, Pennsylvania, Samantha wanted to be closer to her family, so in October 2017, she returned to Franklin County to practice at Maxwell Sipe law Offices, LLC. Samantha had interned for Tucker Maxwell for two summers during law school. When Maxwell Sipe Law Offices, LLC dissolved, Samantha began practicing as a solo practitioner and created The Law Offices of Samantha K. Wolfe in July 2020. Samantha has presented continuing education instruction for multiple programs through the Pennsylvania Bar Institute including a program titled A Fresh look at FLPs regarding the use of family limited partnerships in business succession planning; a program titled What Every Elder Law Attorney Needs to Know About FLPs addressing whether family limited partnerships are the best planning technique to use when dealing with elder law issues; a program titled Estate Planning for Oil, Gas, and Mineral Interests highlighting the unique situations for individuals who own oil and gas interests; a program titled Succession Planning for Your Elder Law Client’s Family-Owned Business addressing how to transition a family-owned business when an owner needs nursing home care; a program titled Asset Protection for the Middle-Class addressing asset protection planning strategies for those families with a net worth between $500,000 and $5,000,000; a program titled Your Guide to Elder Law addressing the legal concerns that need to be handled if someone needs long-term care including the important legal documents that must be in place; a program titled Your Pennsylvania Trust Guide reviewing the recent changes in Pennsylvania law related to trust and estates; a program tilted Post-SECURE addressing the changes the SECURE Act had on retirement planning; and a program titled IRA Basics addressing the important legal components of the SECURE Act. Samantha, joined by eighteen other leading elder care attorneys from across the nation, coauthored Protect Your Legacy! What You Really Need to Know for the Second Half of Life. She was a co-author of the Fourth and Fifth Editions of the Pennsylvania Trust Guide published by George T. Bisel Co, Inc., as well as a co-author of the 2016, 2017, 2018, 2020, 2021, and 2022 annual supplements for the Pennsylvania Trust Guide. Samantha is a member of the Pennsylvania Bar Association, the Lycoming Law Association, the Franklin County Bar Association, National Academy of Elder Law Attorneys (NAELA), and the Pennsylvania chapter of Elder Law Attorneys (PAHA). She is also admitted to practice law before the United States Supreme Court. Samantha is also licensed to practice law in Maryland.

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