TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, November 29, 2011

Saret: Retirement Benefits in Estate Planning -- Minimum Distributions

Lewis J. Saret (Moore & Bruce, Washington, D.C.), Retirement Benefits in the Context of Estate Planning—Part I: Minimum Required Distributions, Taxes, Vol. 89, p. 15 (Nov. 2011):

This column focuses on the minimum required distribution (MRD) rules that apply to QRPs because an understanding of the MRD rules is essential in order to incorporate QRPs into an estate plan. Future articles will discuss the income taxation of QRPs; tax issues associated with naming trusts as benefi ciaries of QRPs, including both the application of the MRD rules as they apply to trusts named as benefi ciaries of QRPs and the income taxation of trusts that receive QRP benefi ts; and Roth IRAs.

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