Life and Death Planning for Retirement Benefits

Life and Death Planning for Retirement Benefits

The Essential Handbook for Estate Planners Seventh edition, completely revised By Natalie B. Choate

Published by: Ataxplan Publications Post Office Box 51371

Boston, Massachusetts 02205-1371

All rights reserved. No part of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying and recording, or by any information storage and retrieval system without written permission from the author, except for the inclusion of brief quotations in a review.

Copyright © 2010 by Natalie B. Choate Printed in the United States of America

Publisher’s Cataloging-in-Publication Data Choate, Natalie B. Life and Death Planning for Retirement Benefits: The Essential Handbook for Estate Planners—7th ed. / Natalie B. Choate p. cm. Includes bibliographical references and index. ISBN 978-0-9649440-4-6 1. Estate planning - United States. 2. Tax planning - United States. 3. Retirement income - Taxation - United States. 4. Inheritance and transfer tax - United States. I. Choate, Natalie B. II. Title KF 6585 .C43 2010