An Estate Planner's Guide to Qualified Retirement Plan Benefits, Sixth Edition

By Louis A Mezzullo

This ABA bestseller has helped thousands of estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, An Estate Planner's Guide to Qualified Retirement Benefits provides expert and 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 themThe forms of distribution and the situations in which they need to be consideredPenalty taxesDistribution requirements and how to calculate themIncome taxation and handling rolloversTransfer taxesSpousal rights, QDROs, and community property considerationsEstate and trust administration issuesPractical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax, and more

Includes appendices on tax consequences and hypothetical retirement plan scenarios, sample forms, and revenue rulings, private letter rulings, IRS news releases and notices.

• Format: Paperback
• Language: English
• ISBN: 1639050884
• ISBN13: 9781639050888
• Release Date: May 2023
• Publisher: American Bar Association
• Length: 184 Pages
• Weight: 0.85 lbs.
• Dimensions: 0.6" x 7.0" x 9.9"