Life and Death Planning for Retirement Benefits

SUMMARY CONTENTS Introduction ................................................................................................................6 Abbreviations used in this book...............................................................................26 Chapter 1: The Minimum Distribution Rules .......................................................28 Chapter 2: Income Tax Issues...............................................................................91 Chapter 3: Marital Matters..................................................................................151 Chapter 4: Inherited Benefits: Advising Executors & Beneficiaries..................178 Chapter 5: Roth Retirement Plans ......................................................................226 Chapter 6: Leaving Retirement Benefits in Trust ...............................................278 Chapter 7: Charitable Giving ..............................................................................337 Chapter 8: Investment Issues; Plan Types ..........................................................387 Chapter 9: Distributions Before Age 59 ½ .........................................................407 Chapter 10: RMD Rules for “Annuitized” Plans..................................................423 Chapter 11: Insurance, Annuities, and Retirement Plans .....................................446 Appendix A: Tables ...............................................................................................471 Appendix B: Forms ................................................................................................474 Appendix C: Resources..........................................................................................497 Bibliography...........................................................................................................500