Inherited IRAs: What Every Practitioner Must Know
- Publisher:
- American Bar Association
- Publication date:
- 2016-10-24
- Authors:
-
Seymour Goldberg
(Senior partner in the law firm of Goldberg & Goldberg, P.C., in Woodbury, New York) - ISBN:
- 9781634257350
Description:
This book instructs and informs lawyers representing estates on how best to handle the laws and compliance issues surrounding their clients’ investments.
Index
- Overview
- Common Errors In Retirement Distribution Planning
- Why Many Beneficiary Forms Are Defective
- Who Should Pay Your Estate Tax on Your Retirement Accounts
- Sample Beneficiary Forms Prepared by the Author for Illustrative Purposes Only
- Practical Points
- How the Inherited IRA Rules Work for a Nonspouse Beneficiary
- Key Provisions of the Pension Protection Act of 2006 and the Worker, Retiree, and Employer Recovery Act of 2008
- Roth IRA Conversions
- Death of IRA Owner Before or After His / Her Required Beginning Date
- How the Inherited IRA Rules Work with Multiple Nonspouse Beneficiaries
- How the Spousal IRA Rules Work
- Trust as Beneficiary of Retirement Assets and the IRS Documentation Rules
- Letter Ruling 9820021 - February 18, 1998
- Advantages of Trusts as IRA Beneficiary
- Excess IRA Contributions
- Income in Respect of a Decedent
- Revenue Ruling 92- 47, 1992- 1 CB 198
- Letter Ruling 200316008 (December 31, 2002)
- IRD and the Tax Court
- IRD and Practitioner Tips
- Inherited Roth IRAs
- Statute of Limitations
- Noncompliant IRA Trusts and Circular 230 Issues
- Loss of Creditor Rights Protection of Decedent's IRA in State Court
- Use of Separate Irrevocable Spendthrift Trust as Beneficiary of an Inherited IRA for Asset Protection Purposes
- Application of One- Per- Year Limit on IRA Rollovers Announcement 2014-32
- What You Should Know About the One-Per-Year Limit on IRA Rollovers That You Don't Know
- Defective Selection of Beneficiary of an IRA - Letter Ruling 200846028 dated August 20, 2008
- Improper Rollover of a Distribution from an Inherited IRA - Letter Ruling 200228023 dated April 15, 2002
- IRAs and the DOL Fiduciary Rule
- IRA Trusts and IRA Fiduciary Issues
- Appendix: Life Expectancy Tables
- About the Author