Life and Death Planning for Retirement Benefits

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Bibliography
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Introduction
The best book for lawyers on tax-oriented estate planning is Estate Planning Law and Taxation
(4th ed., 2001, with Supp. Aug. 2010) by Professor David Westfall and George P. Mair, Esq., published by
Thomson Reuters/WG&L. Obtain the paperback “Financial Professionals’ Edition.”
Estate and Gift Tax Issues for Employee Benefit Plans (TMP 378) and An Estate Planner’s Guide
to Qualified Retirement Plan Benefits (American Bar Assoc., Section of Real Property, Probate and Trust
Law, 1992), both by Louis A. Mezzullo, Esq. are excellent overviews of the subject. The former also covers
subjects not covered in this book, including non-qualified deferred compensation plans, QDROs, and gift
and estate tax issues.
Estate Planning for Retirement by Marcia Chadwick Holt, Esq. (Bradford Publishing Co., Denver
CO, 2007) is another excellent book on the same general subject as this one. It covers several subjects not
covered in Life and Death Planning for Retirement Benefits, including creditors’ rights, QDROs, and the
tax treatment of nonqualified deferred compensation and Social Security benefits, and includes a CD with
the entire text in pdf format.
Chapter 1: Minimum Distribution Rules
Economics of retirement: Blyskal, Jeff, “Questionable Assumptions,” Worth, July/August 1993, p.
70.
Choate, N., “The ‘Estate’ As Beneficiary Of Retirement Benefits,” Trusts & Estates, Vol. 138, No.
10 (Sept. 1999), p. 41.
Chapter 2: Income Tax Issues
For more discussion of lump sum distributions, see Qualified Plans: Taxation of Distributions, by
Janine H. Bosley et al., TMP 370-3d; and Taxation of Distributions from Qualified Plans, by Diane Bennett
et al., Thomson Reuters/WG&L (2010).
Chapter 3: Marital Matters
For more on spousal waivers under REA, see Lynn Wintriss, Esq. “Practice Tips: Waiver of Rights
Under the Retirement Equity Act and Premarital Agreements,” 19 ACTEC Journal, no. 2, Fall 1993.
“The ‘Probate Law’ of ERISA,” by Mary Moers Wenig, Esq., in Estate Planning Studies, April
1996 issue (page 5), newsletter published for members of the bar by State Street Bank and Trust Company,