Life and Death Planning for Retirement Benefits

Biliography

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225 Franklin St., Boston MA 02101 (thoughtful and well written review of the background of REA and how it has been interpreted by the courts). For more on community property issues regarding retirement benefits, see “Practicalities of Post- Mortem Distribution Planning for Community Property Retirement Benefits and IRAs—Trusts as Beneficiaries, Separate Shares and Aggregate Theory Agreements,” by Edward V. Brennan, Esq., California Trusts and Estates Quarterly , Vol. 5, No. 4 (Winter 1999).

Chapter 4: Inherited Benefits: Advising Executors, Beneficiaries

Disclaimers : Choate, Natalie B., “Disclaimers vs. ERISA,” Trusts & Estates (Oct. 2009), p. 24. Income in respect of a decedent (IRD):

Book: Acker, Alan S., Esq.: Estate Planner’s Guide to Income in Respect of a Decedent , CCH (2007). Articles: Hoyt, Christopher R. Esq., “Inherited IRAs: When Deferring Distributions Doesn’t Make Sense,” Trusts & Estates , Vol. 137, No. 7 (June 1998), p. 52, and “Sometimes It’s Better to Avoid Stretch IRAs,” Trusts & Estates, Vol. 142, No. 3 (March 2003), p. 38. For more on transfers of the right to receive IRD, see Choate, N., “Mysteries of IRD,” Tax Management Memorandum , Vol. 38, No. 20, p. 235 (Tax Management Inc., Washington, D.C., 9/29/97).

Chapter 5: Roth Retirement Plans

For financial analysis of Roth IRAs, see Keebler, Robert S. CPA, MST, A CPA’s Guide to Making the Most of the New IRAs (AICPA); The Rebirth of Roth: A CPA’s Ultimate Guide for Client Care (available through http://www.cpa2biz.com or by calling 888-777-7077); and 100+ Roth Examples and Flowcharts (edited by Barry Picker, CPA) (800-809-0015). Also visit http://www.rothira.com .

Books: Bledsoe, John D., Roth to Riches (Legacy Press, 2009). http://www.johnbledsoe.com Keebler, Robert S., The Rebirth of Roth: A CPA’s Guide for Client Care (AICPA, 2009).

Articles: ★ Trytten, Steven E., “Are IRAs and Charities the Perfect Match?”, Trusts & Estates (Sept. 2010). ★ Keebler, Robert S., CPA, et al., “To Convert or Not To Convert—That Is The Question!”, Journal of Retirement Planning (CCH, May–June 2007 issue). Choate, N., “Retirement Benefits: Unexpected Drama,” 143 Trusts & Estates 1 (Jan. 2004), p. 40. ★ DeFrancesco, Roccy, “Even Ed Slott is Wrong about Roth IRA Conversions” (7/1/09). http://www.producersweb.com . Arguing that the Roth conversion is not profitable for most Americans. Holt, Marcia Chadwick, “Traditional vs. Roth IRAs,” Trusts & Estates (Sept 2009), p. 18. Hoyt, Christopher, “Want to Convert to a Roth IRA?” Trusts & Estates (Sept 2009), p. 26. Jones, Michael J., “Roth IRA Gifts May Terminate Income Tax Benefits,” Tax Notes , 6/1/98, p. 1156. Jones, Mike, “Do Roth IRA Conversions Offer a Brand-NUA Opportunity?,” Steve Leimberg’s Employee Benefits and Retirement Planning Email Newsletter ( http://www.leimbergservices.com ), Archive Message #390, 11/1/2006. ★ Keebler, Robert S., “Roth Segregation Conversion Strategy,” Taxes (CCH), June 2003, page 3. Detail regarding the strategy discussed at ¶ 5.6.04 , second paragraph.