As mentioned in the May 2004 issue of Tax Hotline:

What the Professional Advisor Should Know About the "Income in Respect of a Decedent Rules"

By SEYMOUR GOLDBERG, CPA, MBA, JD

Many practitioners are not familiar with the application and implementation of the “Income in Respect of a Decedent” (IRD) rules when retirement assets are involved.  This publication will give you the tools you need to have if your client dies with retirement-type assets and other deferred income assets that are subject to the federal estate tax.  Knowledge of the application of the IRD rules will enhance your ability to attract new clients and should result in a substantial increase in your revenue.

In today’s economic climate you must have a competitive edge.  The author successfully uses the information in this text to retain as well as attract new clients.

This text includes over 20 examples as well as information letters to clients and focuses in on such important topics as:

• How the Income in Respect of a Decedent (IRD) Deduction Rules Work

• How to apply the IRD deduction rules when there are multiple beneficiaries of IRD such as an IRA

• What happens to unused IRD deductions when the beneficiary of IRD dies

• How do you allocate IRD deductions when there are different IRD items in a gross estate

• What happens if a portion of IRD is payable to a charity

• What happens if a portion of IRD qualifies for the marital deduction

• What type of information letters should be sent to clients who are entitled to the IRD deduction

• How to double up on an IRD deduction when a beneficiary dies

• How to monitor the IRD deductions for your clients

Click here to order to place your order now with a credit card ($49 plus $5 shipping). (Sales tax will be added for residents of FL and SC.) This will be sent by postal mail. Most orders are mailed the first business day after your order is placed.
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