PRACTICAL APPLICATION OF THE RETIREMENT DISTRIBUTION RULES

By SEYMOUR GOLDBERG, CPA, MBA, JD

This 160-plus page guide includes coverage of such issues and materials involving:

  • Overview of IRS Final Regulations on Required Distributions From Retirement Plans

  • How heirs can use the income tax deduction for Income in Respect of a Decedent when Federal Estate Tax is paid on an IRA or other retirement plan

  • Detailed analysis of the IRS distribution rules for 2002 and later

  • How to handle distributions under the new distribution rules when death takes place before the required beginning date

  • What are the IRS default distribution rules?

  • How to avoid the 50 percent penalty on shortfall retirement distributions

  • How to handle retirement distributions under the IRS rules when death takes place on or after the required beginning date

  • How to benefit from the IRS uniform lifetime table

  • How to integrate the IRS distribution rules into an estate plan

  • How to take advantage of disclaimers in an estate plan under the IRS distribution rules

  • How to take advantage of the separate account rules when there are multiple beneficiaries of retirement accounts

  • How the IRA revocable trust rules work

  • How to take advantage of the life expectancy of the beneficiary of an IRA revocable trust

  • How to avoid pitfalls in the use of an IRA revocable trust

  • How the spousal rollover rules work

  • Actual case study problems and solutions under the IRS distribution rules

  • Key IRS letter rulings and Revenue Rulings

  • Sample beneficiary forms

  • IRA and Retirement Plan Protection in Bankruptcy

  • Click here to order to place your order now with a credit card ($69 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.
    For information on other Sy Goldberg publications, go to http://www.goldbergreports.com.

    You may also call 1-800-879-6665 or 407-306-6160 to order.

    Mail Orders (use form below; FL and SC residents, add sales tax):
    Brentmark Software
    253 Plaza Dr., Ste. B
    Oviedo, FL  32765-6460


    Fax Orders:  (407) 306-6107
    ********************************************************

    Product: Practical Application of the Retirement Distribution Rules by Seymour Goldberg, $69 plus $5 shipping

    Name:

    Company:

    Address:

    City, State, Zip:

    Phone:

    Fax:

    E-mail:

    VISA, MasterCard or Amex Card # and Expiration Date:

    Name on Card:

    Signature:

    ********************************************************

    [HRule Image]
    Copyright 2002, 2014, Brentmark Software, Inc. All Rights Reserved.
    Last modified: September 03, 2014