Retirement Benefits

Outright vs. in trust. Conduit vs. accumulation. Integrated into the estate plan vs. “stand-alone.” These are all choices that must be made by estate planners when their clients have retirement benefits such as pensions, 401(k) plans,…

InterActive Legal provides several ways of drafting trusts that are designed to receive distributions from retirement plans and individual retirement accounts. One option is the new “Retirement Benefits Trust”.

In InterActive Legal’s February Subscriber Drafting Webinar, we’ll explore “What’s New” in InterActive Legal, demonstrating new enhancements to the program.

I would like to start this post with a potentially controversial statement:  When planning for qualified retirement plans and IRAs (which I will sometimes refer to as "retirement benefits"), achieving the longest "stretch-out" period for…

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…

In early 2010, there was great fanfare over the repeal of the $100,000 modified adjusted gross income (MAGI) limitation. As the 2010 tax year came to an end, most people (not to mention many tax professionals) felt that Roth IRA conversion…