Life and Death Planning for Retirement Benefits

Changes Corresponding to 7 th print edition (2011)

Date

Book Chapter/Section

Change

MAY, 2017

Chapter 2

Replaced with an updated and revised Chapter 2 (will appear in the 8 th Edition, 2017). Removed sections 7.7.07 and 7.7.08 following incorporation of similar material into section ¶ 7.6 Revised ¶ 1.8.02 to include discussion of 2001 ruling regarding establishment of separate accounts Added new ¶ 7.6 covering Qualified Charitable Distributions (QCDs) in detail, reflecting the permanent authorization of QCDs under the Internal Revenue Code in 2015. Prior ¶ 7.6 is renumbered as ¶ 7.7 Revised to reflect procedures for a direct rollover from a traditional IRA to a qualified plan set forth in Rev. Rul. 2014-9. Added 6.4.06A, discussing the impact of portability on estate planning for retirement benefits. Chapter 1 (7 th Edition 2011) REPLACED by updated and revised Chapter 1 (8 th Edition 2017) Revised section on How to Determine RMDs of the Surviving Spouse Added link to Q&A ( new ) regarding taking RMDs from multiple accounts New ¶ 2.7 provides a consolidated discussion of the details of the 60-day rollover deadline and its exceptions. This includes a discussion of the self-certification procedure for obtaining a hardship waiver set forth in an August, 2016 Revenue Procedure. Other portions of Chapter 2 are revised and re-numbered accordingly.

MAY, 2017

¶ 7.6 and ¶ 7.7

MAY, 2017

¶ 1.8.02

JAN, 2017

¶ 7.6 (new); ¶ 7.7

JAN, 2017

¶ 2.2.09

JAN, 2017

¶ 6.4.06

JAN, 2017

Chapter 1

DEC, 2016

¶ 1.6.03

NOV, 2016

¶ 1.3.04

¶ 2.7 ( new ); Chapter 2

SEP, 2016

Chapter 10 ( new )

2015

Added Chapter 10 to the Digital edition

Chapter 11 ( new )

2015

Added Chapter 11 to the Digital edition

2015

Chapter 7

Replaced print book chapter with an expanded version from current seminar outline. Includes Planning Uses and Pitfalls of QCDs (¶ 7.6.08), Putting it All Together ( ¶ 7.7 ), and an expanded version of Qualified Charitable Distributions (¶ 7.6.07), that are not included in the print book.