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Income Tax and Estate Trust Administration for Large IRAs Part II

‐ Jul 23, 2012 7:25pm

Credits: None available.

Once a tax planner understands the general post-mortem tax rules for IRAs
and other qualified retirement plans, the next step is to determine ways to
protect, preserve and increase assets for the current and future beneficiaries.
This session will cover:
• Calculating the IRC Section 691(c) deduction
• Naming trusts as beneficiaries of IRAs
• Using disclaimers to preserve the IRA “stretch-out” period
• Understanding the separate share rule


  • 0.00 - Tax