The course book and DVD of this 1.75-hour May 12, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, give an excellent explanation of the “basics” of the law relating to distributions from qualified retirement plans. Attorneys will find it to be useful for advising their clients and perhaps also for their own retirement plans.

Major topics include:

ü Introduction 23 min.

• importance

• participant’s objectives

• plan provisions

• spousal rights

• premature distributions

ü Final Minimum Distribution Rules 73 min.

• required beginning date (“RBD”)

• distributions during participant’s lifetime

• distributions upon participant’s death both before and after the RBD

• spousal rollovers and "inherited" IRAs

• designated beneficiary

• trustee as beneficiary

ü Deferring Or Reducing Income Taxes 6 min.

ü Estate Tax Considerations 3 min.

FORMS: Would you like to immediately download fully editable forms relating to this topic? If so, please go to our companion web site, FORMS: To download forms relating to these topics, please go to www.NLFforms.com