Life and Death Planning for Retirement Benefits

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Life and Death Planning for Retirement Benefits

Keebler, Robert S., et al., “3.8% Surtax Requires Another Look At Roth Conversions,” Steve Leimberg’s Employee Benefits and Retirement Planning Email Newsletter , Archive message #523, (April 6, 2010). Trytten, Steven E., “Show Me the Money,” Trusts & Estates (Sept 2009), p. 34.

Chapter 6: Leaving Retirement Benefits in Trust

★ Keene, David, “Trusts Holding IRAs: Income and Estate Tax Issues and Planning Options,” Journal of Retirement Planning (CCH), May–June 2009, p. 37. Excellent overview of all the issues.

Trust accounting for retirement benefits: Doyle, Jeremiah W., Esq., “IRA Distributions to a Trust After the Death of the IRA Owner— Income or Principal?”, Trusts & Estates , Vol. 139, No. 9, p. 38 (Sept. 2000). ★ Golden, A.J., “Total Return Unitrusts: Is This a Solution in Search of a Problem?,” 28 ACTEC Journal Vol. 2, p. 121 (Fall 2002). Trusteed IRA (IRTs): Two articles in the Sept. 2009 issue of Trusts & Estates offer differing perspectives on the trusteed IRA: Morrow, Edwin P., III, “Trusteed IRAs: An Elegant Estate-planning Option,” p. 53, and Steiner, Bruce D., “Before Setting up a Trusteed IRA,” p. 48. For an article comparing the trusteed IRA with a trust named as beneficiary of a custodial IRA, see Kavesh, Philip J., and Morrow, Edwin P., III, “Ensuring the Stretchout,” Journal of Retirement Planning (CCH, July–August 2007), p. 31. Trusts and the minimum distribution rules: ★ Blattmachr, J., et al., “ABeneficiary as Trust Owner: Decoding Section 678,” 35 ACTEC Journal No. 2 (Fall 2009), p. 106. Excellent article on how to make a trust a 100 percent grantor trust as to the beneficiary (the tests are different from the standards applied to the actual trust grantor ). ★ Tryttten, Steven E., “Got Stretch-Out?,” Trusts & Estates (July 2009), p. 41. Excellent article recommending, and providing drafting tips for, conduit trusts. Blase, James G., et al., “Consider the MAT,” Trusts & Estates (Feb. 2010), p. 38. ★ Choate, Natalie B., “Tax opinion: Transferring an IRA out of trust,” Estate Planning Studies (Merrill Anderson Publishing, July 2008). http://www.ataxplan.com/bulletinBoard/ira_providers.cfm . Choate, Natalie B., “Trustees’ Dilemma with Section 643,” Trusts & Estates , Vol. 143, No. 7, July 2004, p. 26, Jones, Michael J., “Transferring IRAs,” 145 Tru sts & Estates No. 4 (April 2006), p. 38. Kavesh, Philip J., and Morrow, Edwin P., III, “Ensuring the Stretchout,” Journal of Retirement Planning (CCH, July–August 2007), p. 31. Fiduciary income tax matters: The following four treatises are recommended for an understanding of the income tax treatment of trusts and estates: Abbin, Byrle M., Income Taxation of Fiduciaries and Beneficiaries (CCH, 2007, 2 vols.). Other articles: