Life and Death Planning for Retirement Benefits
Changes Corresponding to 7 th print edition (2011)
Date
Book Chapter/Section
Change
MAY, 2017
Chapter 2
Replaced with an updated and revised Chapter 2 (will appear in the 8 th Edition, 2017). Removed sections 7.7.07 and 7.7.08 following incorporation of similar material into section ¶ 7.6 Revised ¶ 1.8.02 to include discussion of 2001 ruling regarding establishment of separate accounts Added new ¶ 7.6 covering Qualified Charitable Distributions (QCDs) in detail, reflecting the permanent authorization of QCDs under the Internal Revenue Code in 2015. Prior ¶ 7.6 is renumbered as ¶ 7.7 Revised to reflect procedures for a direct rollover from a traditional IRA to a qualified plan set forth in Rev. Rul. 2014-9. Added 6.4.06A, discussing the impact of portability on estate planning for retirement benefits. Chapter 1 (7 th Edition 2011) REPLACED by updated and revised Chapter 1 (8 th Edition 2017) Revised section on How to Determine RMDs of the Surviving Spouse Added link to Q&A ( new ) regarding taking RMDs from multiple accounts New ¶ 2.7 provides a consolidated discussion of the details of the 60-day rollover deadline and its exceptions. This includes a discussion of the self-certification procedure for obtaining a hardship waiver set forth in an August, 2016 Revenue Procedure. Other portions of Chapter 2 are revised and re-numbered accordingly.
MAY, 2017
¶ 7.6 and ¶ 7.7
MAY, 2017
¶ 1.8.02
JAN, 2017
¶ 7.6 (new); ¶ 7.7
JAN, 2017
¶ 2.2.09
JAN, 2017
¶ 6.4.06
JAN, 2017
Chapter 1
DEC, 2016
¶ 1.6.03
NOV, 2016
¶ 1.3.04
¶ 2.7 ( new ); Chapter 2
SEP, 2016
Chapter 10 ( new )
2015
Added Chapter 10 to the Digital edition
Chapter 11 ( new )
2015
Added Chapter 11 to the Digital edition
2015
Chapter 7
Replaced print book chapter with an expanded version from current seminar outline. Includes Planning Uses and Pitfalls of QCDs (¶ 7.6.08), Putting it All Together ( ¶ 7.7 ), and an expanded version of Qualified Charitable Distributions (¶ 7.6.07), that are not included in the print book.
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