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An Estate Planner's Guide to Qualified Retirement Plan Benefits
Louis A. Mezzullo
Limited preview - 2007
account holder accrued benefit alternate payee annuity starting date assets beneficiary designation benefit or IRA benefits and IRAs capital gain treatment charitable organization Code consent credit shelter trust death benefit deceased participant decedent decedent's deferred defined contribution plan designated beneficiary distribution calendar estate tax excess retirement accumulation excess retirement distributions expectancy five-year averaging income tax individual retirement account Internal Revenue Service joint and survivor lump sum distribution marital deduction minimum distribution rules nonparticipant spouse orr rrr rrr paid participant reaches age participant's basis participant's benefit participant's death participant's spouse payout period percent plan or IRA preretirement survivor annuity private letter rulings Prop QDRO QTIP trust qualified joint qualified preretirement survivor qualified retirement plan recalculated required beginning date required minimum distribution retirement plan benefits rolled Roth IRA separates from service special averaging surviving spouse TAMRA ten-percent penalty traditional IRA transition rule Treas treated withdraw