Estate Planner's Guide to Qualified Retirement Plan Benefits

Description

"[This guide will help] estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, [this book provides]...current guidance for structuring benefits from qualified retirement plans and IRAs, consistently relating key distribution issues to current estate planning practice. Topics covered include: the different types of qualified plans and the tax and non-tax rules relating to them; the forms of distribution and the situations in which they need to be considered; penalty taxes; distribution requirements and how to calculate them; income taxation and handling rollovers; transfer taxes; spousal rights, QDROs, and community property considerations; estate and trust administration issues; practical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax; and includes appendices on tax consequences and hypothetical retirement plan scenarios, sample forms, and revenue rulings, private letter rulings, IRS news releases and notices."--

Subjects