Life and Death Planning for Retirement Benefits

Appendix C: Resources

521

Choate Special Reports

The following other publications by Natalie B. Choate are available for download at www.ataxplan.com Special Report: Ancient History . This report contains text from prior editions and/or from past seminar materials covering rarely-applicable grandfather rules as well as tax rules that are no longer effective (but that you may need to know because when you are trying to clean up tax questions from a back year). Subjects covered include: The minimum distribution rules for pre- 2003 years under the proposed minimum distribution regulations; TEFRA 242(b) elections; pre- 1987 403(b) plan balances; special averaging for participants born before 1936; federal estate tax exclusion for retirement benefits; pre-2010 limits applicable to Roth conversions; the 15 percent tax on excess retirement plan contributions and distributions; special tax treatment of 1998 Roth conversions; the limits applicable to Roth “reconversions” in 1998 and 1999; the suspension of RMDs for 2009; and qualified charitable distributions (2006–2009). For more information about how to qualify retirement benefits for the estate tax marital deduction (for both citizen and noncitizen spouses) see the Special Report: Retirement Benefits and the Marital Deduction (Including Planning for the Noncitizen Spouse) . Almost all of the material in the following three Special Reports was also contained in the 2006 edition but had to be cut for space reasons from the print edition: Chapters 10 and 11 of this e-book (dealing with annuities and life insurance contracts inside retirement plans) were cut from the 7th (print) edition for reasons of space and moved to a separately-sold Special Report: When Insurance Products Meet Retirement Plans . In the e-book edition, these chapters have been updated and restored. Special Report: Charitable Giving with Retirement Benefits . This is an expanded version of Chapter 7 (a little more than twice as long), providing more detail, discussion, background, and examples in connection with charitable giving with retirement benefits. Special Report: 10% Penalty on Early Distributions. This is an expanded version of Chapter 9 (about twice as long), providing more detail, discussion, background, and examples in connection with the early distributions penalty of § 72(t) .