Life and Death Planning for Retirement Benefits

Bibliography

Trusts & Estates magazine is published by Penton Media, New York, NY. Subscribe or purchase back issues ($35) at http://wealthmanagement.com/te-home . “T.M.” refers to the Tax Management Portfolio series published by the Bureau of National Affairs, Inc., 1801 S. Bell St., Arlington, VA 22202. Each Portfolio has its own publication number. A publication date is not provided for books in this series because they are kept up to date by annual supplements. “CCH” is a division of Wolters Kluwer. http://www.cchgroup.com . ACTEC Journal is published by the American College of Trust and Estate Counsel, 901 15th St. NW, #525, Washington, DC 20005, (202) 684-8460; http://www.actec.org . IRS Publications can be downloaded free from the IRS website, http://apps.irs.gov/app/picklist/list/publicationsNoticesPdf.html . A star ( ★ ) indicates an article that is particularly useful. The best book for lawyers on tax-oriented estate planning is Estate Planning Law and Taxation (4th ed., 2001, with Supp. Aug. 2010) by Professor David Westfall and George P. Mair, Esq., published by Thomson Reuters/WG&L. Obtain the paperback “Financial Professionals’ Edition.” Estate and Gift Tax Issues for Employee Benefit Plans (TMP 378) and An Estate Planner’s Guide to Qualified Retirement Plan Benefits (American Bar Assoc., Section of Real Property, Probate and Trust Law, 1992), both by Louis A. Mezzullo, Esq. are excellent overviews of the subject. The former also covers subjects not covered in this book, including non-qualified deferred compensation plans, QDROs, and gift and estate tax issues. Estate Planning for Retirement by Marcia Chadwick Holt, Esq. (Bradford Publishing Co., Denver CO, 2007) is another excellent book on the same general subject as this one. It covers several subjects not covered in Life and Death Planning for Retirement Benefits, including creditors’ rights, QDROs, and the tax treatment of nonqualified deferred compensation and Social Security benefits, and includes a CD with the entire text in pdf format. Introduction

Chapter 1: Minimum Distribution Rules

Economics of retirement: Blyskal, Jeff, “Questionable Assumptions,” Worth , July/August 1993, p. 70. Choate, N., “The ‘Estate’ As Beneficiary Of Retirement Benefits,” Trusts & Estates , Vol. 138, No. 10 (Sept. 1999), p. 41.

Chapter 2: Income Tax Issues

For more discussion of lump sum distributions, see Qualified Plans: Taxation of Distributions , by Janine H. Bosley et al., TMP 370-3d; and Taxation of Distributions from Qualified Plans, by Diane Bennett et al., Thomson Reuters/WG&L (2010).

Chapter 3: Marital Matters

For more on spousal waivers under REA, see Lynn Wintriss, Esq. “Practice Tips: Waiver of Rights Under the Retirement Equity Act and Premarital Agreements,” 19 ACTEC Journal , no. 2, Fall 1993. “The ‘Probate Law’ of ERISA,” by Mary Moers Wenig, Esq., in Estate Planning Studies , April 1996 issue (page 5), newsletter published for members of the bar by State Street Bank and Trust Company,