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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
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