Life and Death Planning for Retirement Benefits

Warning and Disclaimer The rules applicable to qualified retirement plan benefits and IRAs are among the most complex in the tax code. I have read few works on this subject that were, in my view, completely accurate; in fact most that I have seen, including, unfortunately, earlier incarnations of this work, contain errors. Furthermore, even accurate information can become outdated quickly as IRS or Congressional policy shifts. Despite my best efforts, it is likely that this book, too, contains errors. Citations are provided so that practitioners can check any statements made in this book and reach their own conclusions regarding what the law is. This book is intended to provide general information regarding the tax and other laws applicable to retirement benefits, and to provide suggestions regarding appropriate estate planning actions for different situations. It is not intended as a substitute for the practitioner’s own research, or for the advice of a qualified estate planning or tax specialist. The author and publisher shall have neither liability nor responsibility to any person or entity with respect to any loss or damage caused, or alleged to be caused, directly or indirectly by the information contained in this book. About the author Natalie B. Choate is an attorney with the Boston law firm of Nutter McClennen & Fish. Her practice is limited to consultations on estate planning for retirement benefits. She has chaired the Boston Bar Estate Planning Committee, the Boston Bar Employee Benefits Committee, and the American College of Trust and Estate Counsel Employee Benefits Committee. The National Association of Estate Planners and Councils awarded her the “Distinguished Accredited Estate Planner” designation. She has published widely and lectured in 49 states (sorry Montana!). Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Money, The New York Times, Newsweek, Forbes, Financial Planning and Financial World . A Boston native, Miss Choate is a graduate of Radcliffe College and Harvard Law School. If you do not wish to be bound by the above, you may return this book to the publisher for a full refund.