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VLR: Estate Planning for Distributions from Qualified Plans and IRAs

This year’s materials are substantially devoted to the new final regulations for minimum required distributions under Section 401(a)(9) for plans and Individual Retirement Accounts (IRAs). The materials include a discussion of the important changes from the prior proposed regulations and guidance and how these changes may affect the selection of designated beneficiaries, the naming of contingent beneficiaries, and the use of trusts for naming the beneficiaries.

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Coursebook Forms:

The Need To Customize Beneficiary Designations For Plan and IRA Proceeds (with Specimen Beneficiary Designation) (2000) (0 pp) $29.00

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Coursebook Papers:

Lifetime Distributions and the Designated Beneficiary under the Final Regulations (0 pp) $29.00

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Preserving the “Designated Beneficiary” If a Trust Is Named as Beneficiary of a Qualified Plan or IRA (0 pp) $29.00

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Separate Accounts (0 pp) $29.00

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Spousal Options under the Final Regulations (0 pp) $29.00

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Changing the Account Owner of a Plan or IRA to the Surviving Spouse (0 pp) $29.00

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Effective Date, Transition and Amendment Issues (0 pp) $29.00

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New Rollover and Rollback Planning; Rev. Rul. 94-76 Issues (0 pp) $29.00

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Providing for the Payment of Estate Tax on Retirement Plans (0 pp) $29.00

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Credit Shelter Planning (0 pp) $29.00

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Planning for Beneficiaries of Beneficiaries (0 pp) $29.00

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QDROs (0 pp) $29.00

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New Reporting Requirements (0 pp) $29.00

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"Standby" IRAs (0 pp) $29.00

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Temporary and Proposed Regulations for Defined Benefit Plans and Annuity Contracts (0 pp) $29.00

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