An important new book has just been published: The Estate Planner’s IRA/Pension Planning Guide by Alan S. Gassman, Christopher J. Denicolo, Edwin P. Morrow, and Brandon Ketron.

The book is loaded with helpful charts, citations and references to other resources in this area, state law comparisons, key definitions and rules, government tables, numerous examples and illustrations, deadlines, distinctions and differences in distribution rules (e.g. such as when a plan participant dies before or after the required beginning date), economic decision-making analysis, and extensive “tax traps and planning opportunities” segments and helpful “quick reference” guides.

What Steve Leimberg had to say about this book:

You’ll find this book is very helpful in understanding a number of essential complex rules work including the rollover, aggregation/non-aggregation, creditor protection, borrowing, and the numerous methods of calculating minimum distributions, and how to decide which to use in various circumstances. Specifically, this book lays out the differences in the payout rules that apply based upon whether the deceased IRA owner/plan beneficiary was receiving minimum distributions by reason of having reached age 70 ½.

 

Use the Buy Now button below to purchase your copy of the e-book as a PDF for $159.00

Registrant Email

TABLE OF CONTENTS

Chapter 1- Introductory Knowledge…………………………………………11

Chapter 2 – Players and Definitions………………………………………………..25
I. Players…………………………………………………………………………….25

II. Crucial Definitions and Rules…………………………………………………...39

Chapter 3 - IRA and Plan Benefits Payable to Trusts……………………………71

I. Rules that Apply to All See-Through Trusts (Accumulation and Conduit) Trusts 73

II. Rules That Apply to Accumulation Trusts Only…………………………………74

III. Rules That Apply to Conduit Trusts Only………………………………………..82

IV. Toggling From a Conduit Trust to an Accumulation Trust (and Vice-Versa)…85

Chapter 4 - Payout Methods……………………………………………………………87

Chapter 5 - Charitable Distributions…………………………………………………117

I. Charitable Coordination of IRA/Plan Beneficiary Designations and Distributions 117

II. The Charitable Remainder Trust Delayed Distribution Alternative…………..130

Appendix………………………………………………………………………………….132

Appendix A…………………………………………………………………………………132

Table A – Uniform Lifetime Table………………………………………………..132

Table B – Joint and Last Survivorship Table……………………………………133

Table C –Single Life Table………………………………………………………..135

Appendix B Forms…………………………………………………………………………136

Appendix C - 50 State Plus D.C. Creditor Exemption Statutes for IRAs, Non-ERISA 403(b) and Roth Variants………………………………………………………….143

Appendix D - Bobrow v. Bobrow Raises Brows………………………………………..147

Appendix E - Form 5329………………………………………………………………….148

Appendix F – QLAC Materials……………………………………………………………150

Appendix G – IRS 2018 IRA Contribution and Deduction Limits – Effect of Modified AGI on

Deductible Contributions If You ARE Covered by a Retirement Plan at Work.160

Author Biographies……………………………………………………………………….161

TABLE OF CONTENTS-CHARTS

Illustration 2.0 - Rollover Chart 27

Illustration 2.1 - Chart to Demonstrate Minimum Distribution Rule Calculations 32

Joint and Last Survivor Table 33

Uniform Lifetime Table 35

Single Life Table 36

Illustration 2.2 - Life Expectancy Method vs. Five Year Alternative 37
Illustration 2.3 - Aggregation Rules for Distributions 39
Illustration 2.4 - Minimum Distribution Rules for Original Participant and/or Rollover
Surviving Spouse…………………………………………………………….40
Illustration 2.5 - Notable Differences in Distribution Rules 40
Illustration 2.6 - Deadlines for Required Minimum Distributions 43

Illustration 2.7 - Option One – No Delay of First Year Distribution 44
Option Two – Delay First Year Distribution 44
Illustration 2.8 - RBD First Year Delay Crossover Analysis-Chart 45
Illustration 2.9 - RBD First Year Delay Crossover Analysis-Graph 45
Illustration 2.10 - Annuitized IRA Payouts on $100,000 Investment by an Individual
Age 70 53

Illustration 2.11 - Deadlines After Death of Plan Participant 55
Illustration 2.12 - Alternative 65
Illustration 3.1 - The Rules That Apply to See-Through Trusts 72
Illustration 3.2 - Presumption of Order of Funding Between Surviving Spouse, QTIP
Trust, and Credit Shelter Trust..…………………………………………..76

Illustration 3.3 - Required Minimum Distributions 84
Illustration 4.1 - Six Method Chart 90
Illustration 4.2 - Tricky Situations 92
Illustration 4.3 - For Surviving Spouse - Participant Dies Before Required Beginning
Date…………………………………………………………………………….93
Illustration 4.4 - For Surviving Spouse - Participant Dies After Required Beginning
Date 94
Illustration 4.5 - Participant Dies Leaving No Surviving Spouse, With Multiple
Beneficiaries Before Required Beginning Date………………………..95
Illustration 4.6 – What Life Expectancy Table to Use After Participant’s Death………96
Illustration 4.7 - Income Taxation of an Inherited IRA Reference Guide 101
Illustration 4.8 - 50 Year Old Surviving Spouse as a Beneficiary Inherited IRA - Stretch
Required Minimum Distribution for Life, with Income Tax at 39.6%..106
Illustration 4.9 - 50 Year Old Surviving Spouse Rolls Over Inherited IRA Into Own IRA
Stretch Required Minimum Distributions for Life, With Income Tax at
39.6%......................................................................................................108
Illustration 4.10 - Spousal Rollovers vs. Spouse as Beneficiary 110
Illustration 4.11 - Stretch Required Minimum Distributions Life vs. Five Year Rule..111
Illustration 4.12 - 50 Year Old Non-Spouse as a Beneficiary - Inherited IRA –Stretch
Required…………………………………………………………..113


APPENDIX-CHARTS

Appendix A – Uniform Lifetime Table…………………………………………132
Appendix A – Joint and Last Survivorship Table……………………………133
Appendix A – Single Life Table…………………………………………………135

Appendix C - 50 State Plus D.C. Creditor Exemption Statutes for IRAs, Non-ERISA 403(b) and Roth Variants…………………………………………………143

Appendix G – IRS 2018 IRA Contribution and Deduction Limits – Effect on
Modified AGI on Deductible Contributions If You ARE Covered
by a Retirement Plan at Work……………………………..160