Secure 2.0 and Roth Conversions: Estate Planning Impacts, Valuation Discounts and Administrative Obligations

Private Wealth Services and Tax attorney Brian Balduzzi will be a featured speaker during the Estate Planning Council of Delaware's October 2026 meeting. Following cocktails and dinner, Brian will give a presentation on how the SECURE 2.0 Act affects tax and estate planning. Enacted in 2022, the law made changes to encourage employees to contribute to their employers' 401(k) or 403(b) plans, along with adjustments to Roth IRA elections and conversions. Brian will illustrate what these changes mean for valuation discounts, administrative obligations and other aspects of estate administration and wealth preservation planning.