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Resources2020-01-22T19:20:17-05:00

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IRA Fact Sheets:

Brentmark – Brentmark 2020 IRA Fact Sheet

 

Inherited IRA Checklist:

Brentmark – 2020 IRA Beneficiary Checklist: SECURE ACT

 (For Beneficiaries that Inherit IRAs AFTER December 31, 2019)

Brentmark – 2020 IRA Beneficiary Checklist: SECURE ACT – Transition Included

(For Beneficiaries that Inherit IRAs ON OR PRIOR TO December 31, 2019)

 

Definitions and Rules:

Brentmark – Beneficiary:

Any party that inherits the retirement account.

Brentmark – Designated Beneficiary:

A Beneficiary that is a person or qualified trust

Brentmark – Eligible Designated Beneficiary:

A Designated Beneficiary is the surviving spouse, minor child of the plan owner, disabled beneficiary, chronically ill; and, does not fall under either of these categories (surviving spouse, minor child of the plan owner, disabled beneficiary, chronically ill)  and is not more than 10 years younger than the retirement account owner

IRS – Charitable Lead Trust

IRS – Charitable Remainder Annuity Trust (CRAT)

IRS – Charitable Remainder Unitrust (CRUT)

IRS – Pooled Income Fund

American Council on Gift Annuities – Charitable Gift Annuity

IRS – Split-Interest Trust

IRS – Actuarial Tables