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Here’s comprehensive, practical advice for the non-ERISA specialist. This book lets you structure benefits from qualified retirement plans and IRAs to achieve maximum benefits for your clients. It clarifies the distribution options; alerts you to the dangers of some traditional estate planning techniques; and clearly explains income taxation of benefits, penalties, transfer tax issues, spousal rights, and estate and trust administration issues. You’ll also get an illustration of the tax consequences of hypothetical retirement plan scenarios, plus a wealth of forms, tables, charts, cases, revenue rulings, private letter rulings, and IRS notices and revenue procedures.
One volume, softbound. Fourth edition, published 2007. CD-Rom included. |
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