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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
audio CDs 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
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