Pub. 2 2020 Issue 4

M A Y / J U N E 2 0 2 0 16 nebraska cpas NAMING BENEFICIARIES OF RETIREMENT ACCOUNTS AFTER THE SECURE ACT C O U N S E L O R ’ S C O R N E R BY ALEXANDER J. WOLF AND NICHOLAS W. O’BRIEN , KOLEY JESSEN THE SECURE ACT