Life and Death Planning for Retirement Benefits

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Index 503
Boyle, F.L., and Blattmachr, J.G., Blattmachr on Income Taxation of Estates and Trusts, 15th Ed.
(2007), Practicing Law Institute, 810 Seventh Ave., New York, NY 10019, cited in this
book as “Blattmachr ”).
★ Ferguson, M. Carr, Freeland, James L., and Ascher, Mark L., Federal Income Taxation of
Estates, Trusts, & Beneficiaries, CCH/Wolters Kluwer (3rd Ed. 1999–2010).
Zaritsky, H. and Lane, N., Federal Income Taxation of Estates and Trusts, (“Checkpoint” On-line
Edition, updated through May 2010; Warren, Gorham & Lamont) (cited as “Zaritsky”).
Chapter 7: Charitable Giving with Retirement Benefits
Books:
The Harvard Manual on Tax Aspects of Charitable Giving, by the late David M. Donaldson, Esq.,
Carolyn M. Osteen, Esq., et al.(8th edition, 1999) is a magnificent summary of charitable giving techniques,
with citations, written from the point of view of counsel for the charitable donee. The Harvard University
Office of Planned Giving, Cambridge, MA 02138, 800-446-1277 (donation of $105).
Conrad Teitell, Esq., is one of the country’s top experts in the tax law of charitable giving, and
fortunately for the rest of us he is also a prolific author and superb public speaker. For access to his books,
newsletters, and seminars, visi
Articles and seminar outlines:
Babitz, M.S., et al., “The IRA Double Tax Trap: The Private Foundation Solution,” 29 Estate
Planning 8 (Aug. 2002), p. 411.
Blattmachr, J.G., “Income in Respect of a Decedent,” 12 Probate Notes 47 (1986). This excellent
article discusses numerous strategies for reducing taxes on retirement benefits and other IRD, including
charitable dispositions.
Burke, F.M., “Why Not Allow Lifetime Charitable Assignments of Qualified Plans and IRAs?”
Tax Notes 7/7/97.
★ Finestone, William, “Charitable Gift Annuities,” 29 ACTEC Journal 37 (Vol. 29, No. 1),
Summer 2003. Excellent explanation of charitable gift annuities, including what is known about funding
them with retirement benefits.
Hoyt, C.R., “Solution for Estates Overloaded with Retirement Plan Accounts: the Credit Shelter
CRUT,” 141 Trusts & Estates 5 (May 2002), p. 21.
Hoyt, C.R., “Stretch This: Using a CRT to help heirs of employees of companies that liquidate
retirement accounts at death,” 145 Trusts & Estates (Feb. 2006), p. 50.
Mulcahy, T.W., “Is a Bequest of a Retirement Account to a Private Foundation Subject to Excise
Tax?,” Journal of Taxation, August 1996.
Newlin, Charles F., “Coping With the Complexity of Separate Shares Under the Final Regs.,”
Estate Planning, July 2000 (Vol. 27, No. 6, p. 243).
Shumaker, R.L., and Riley, M.G., “Strategies for Transferring Retirement Plan Death Benefits to
Charity,” 19 ACTEC Journal, no. 3, p. 162 (1993), and follow-up comments published in 20 ACTEC
Journal, p. 22 (1994). Compares the economic effects of various ways of funding a $1 million charitable
gift from a $4 million estate, including the use of retirement benefits.
Shumaker, R.L. (with Riley, M.G.), “Charitable Deduction Planning with Retirement Benefits and
IRAs: What Can Be Done and How Do We Do It?,” American Bar Association Section of Real Property,
Probate and Trust Law meeting outline, August 1995.