Qualified Retirement Plans

Attached to this memorandum, InterActive Legal subscribers will find new proposed versions of the retirement benefits provisions that are included in InterActive Legal Wills, Revocable Trusts, and other specific trusts.  These proposed…

This document is an analysis of the Proposed Regulations issued on February 23, 2022 for the SECURE Act prepared by the InterActive Legal Content Team.The memo is a preliminary guide to the Proposed Regulations meant to both explain the…

Signed into law December 20, 2019, SECURE has radically changed the estate planning landscape for clients’ retirement benefits. Except for a few types of beneficiaries, the life expectancy payout is gone with the wind, replaced by a maximum…

It has been estimated that there is over $28 billion in qualified retirement plans (QRPs) and Individual Retirement Accounts (IRAs) for Americans. These arrangements offer tremendous financial benefits for the QRP participants and IRA…

Virtually every person who has "earned income" has qualified plan benefits and these benefits may constitute a significant portion of the property owner's estate. For persons dying before 1985, the Internal Revenue Code provided an…

The Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA") made many changes to the Internal Revenue Code. This is the first article of a two part series that will address the issues raised by TEFRA as they relate to estate and gift tax…