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Appendix C: Resources
499
Choate Special Reports
The following other publications by Natalie B. Choate are available for download at
www.ataxplan.comSpecial Report: Ancient History
. This report contains text from prior editions of
Life and
Death Planning for Retirement Benefits
and/or from past seminar materials covering rarely-
applicable grandfather rules as well as tax rules that are no longer effective (but that you may need
to know because when you are trying to clean up tax questions from a back year). Subjects covered
include: The minimum distribution rules for pre-2003 years under the proposed minimum
distribution regulations; TEFRA 242(b) elections; pre-1987 403(b) plan balances; special
averaging for participants born before 1936; federal estate tax exclusion for retirement benefits;
pre-2010 limits applicable to Roth conversions; the 15 percent tax on excess retirement plan
contributions and distributions; special tax treatment of 1998 Roth conversions; the limits
applicable to Roth “reconversions” in 1998 and 1999; the suspension of RMDs for 2009; and
qualified charitable distributions (2006–2009).
For more information about how to qualify retirement benefits for the
estate tax marital
deduction
(for both citizen and noncitizen spouses) see the
Special Report: Retirement Benefits
and the Marital Deduction (Including Planning for the Noncitizen Spouse)
.
Almost all of the material in the following three
Special Reports
was also contained in the
2006 edition
of Life and Death Planning for Retirement Benefits
but had to be cut for space reasons
from the print edition:
Chapters 10an
d 11of this e-book (dealing with annuities and life insurance contracts inside
retirement plans) were cut from the 7th (print) edition for reasons of space and moved to a
separately-sold
Special Report: When Insurance Products Meet Retirement Plans
. In the e-book
edition, these chapters have been updated and restored.
Special Report: Charitable Giving with Retirement Benefits
. This is an expanded version
o
f Chapter 7(a little more than twice as long), providing more detail, discussion, background, and
examples in connection with charitable giving with retirement benefits.
Special Report: 10% Penalty on Early Distributions.
This is an expanded version of
Chapter 9(about twice as long), providing more detail, discussion, background, and examples in
connection with the early distributions penalty of
§ 72(t) .