Satterlee Stephens Partner Amy Guss presented to the Elder Law and Special Needs Section at the annual meeting of the New York State Bar Association held at the New York Hilton.  The topic of discussion was titled Naming Trusts as IRA Beneficiaries and the presentation included topics regarding the use of conduit trusts and accumulation trusts, proper drafting of the beneficiary designation form, special issues when naming QTIP trusts and considerations when naming Special Needs Trusts as the beneficiary of an IRA.