National Law Foundation, LLC -- Retirement Plan Distributions To Trusts: How To Make Them Work

Retirement Plan Distributions To Trusts: How To Make Them Work

Audiotape and Course Book

Proper planning and drafting for the distribution of a client’s retirement plan assets to trusts is one of the most difficult tasks in estate planning. The audiotape and course book of this 1.75-hour September 25, 2007 program give you a useful and practical explanation of how to correctly navigate through the relevant rules. Mr. Siegel, a nationally-recognized speaker and author on this topic, simplifies and even makes understandable, this important topic.

Topics include:

ü General Rules

• IRD issues

• trusts as designated beneficiaries: five issues

ü How To Determine Which Trust Beneficiary’s Life Expectancy To Use

• multiple beneficiaries

• contingent beneficiaries

• accumulation trust concerns

• conduit trusts

• separate share problem

• IRS positions

• drafting

ü Should Retirement Plan Trusts Be Used?

• planning advantages

• credit shelter trusts

• disclaimer issues

• drafting

ü Funding The Credit Shelter Trust

ü How To Address QTIP Trust Planning With Retirement Plan Assets

• required formalities

• Rev. Rul. 2006-26

• drafting suggestions

ü Special IRA Rollover Break For Spouses

ü Planning Opportunities For A Spouse As The Beneficiary Of Marital And Non-Marital Shares

ü 2006 Pension Protection Act Provisions

ü Drafting Suggestions

FORMS: To download forms relating to these topics, please go to www.NLFforms.com

Price: $99.00