May 2008 - Estate Planning for Retirement

• Publication year: 2008
• Pages: 71
• Citation: Vol. 37 No. 5 Pg. 71

37 Colo.Law. 71 Colorado Lawyer 2008.

2008, May, Pg. 71. May 2008 - Estate Planning for Retirement

The Colorado Lawyer
May 2008
Vol. 37, No. 5 [Page 71]

Departments
Review of Legal Resources
Estate Planning for Retirement
by Stephen J. Orzynski

Review of Legal Resources is published to apprise attorneys of books and other resources that may be of interest to them. Readers wishing to make review suggestions provide review copies, or write reviews should contact Leona Martinez at leonamartinez@cobar.org. For a list of titles available for review at press time, see the notice on page 96 entitled "Read a book. Write a review."

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Estate Planning for Retirement

by Marcia Chadwick Holt (Bradford Publishing Co., 2007: 1743 Wazee St., Denver, CO 80202; (303) 292-2590 www.bradfordpublishing.com); 370 pp.; $135.

Reviewed by Stephen J. Orzynski

Stephen J. Orzynski is a solo practitioner in Denver. His practice focuses on estate planning and administration and probate matters - sorzynski@msn.com.

More than $15 trillion are ensconced in qualified retirement plans in the United States.(fn1) This amount is growing steadily, even as our senior population is drawing down from it; meanwhile, baby boomers will create a tsunami of distributions. Marcia Chadwick Holt, an experienced estate planning attorney, has written a comprehensive resource on how the distributions from this massive wealth are made.

Holt's book, Estate Planning for Retirement, includes discussion of 401(k) plans; traditional, nontraditional, and Roth IRAs; 403s; and retirement annuity plans. One suggestion I have is that the title of future editions include the words "Qualified Plans" and "Individual Retirement Accounts," to give prospective readers a better sense of what the book is about.

The book is divided into three parts: (1) the Rules; (2) Planning for Retirement; (3) and Applying the...