Life and Death Planning for Retirement Benefits

470

“IRS opens the way toward favorable estate and income tax treatment of plan

distributions,” by Kenneth C. Eliasberg, Esq.,

Estate Planning

(7/83, p. 208).

“Subtrusts and Reversionary Interests: A Review of Current Options,” by I. Meyer Pincus,

L.L.B.,

Journal of the American Society of CLU & ChFC

(9/92, p. 64).

“Excluding Qualified Plan Insured Incidental Death Benefits from the Participant’s Gross

Estate; Minority and Non-Stockholders,” by Jonathan Davis, Esq.,

The Estates, Gifts and Trusts

Journal

(9-10/83, p.4).

“Excluding Defined Benefit Plan Insured Death Benefits from the Gross Estate -- Sole and

Majority Shareholders,” by Jonathan Davis, Esq.,

Tax Management Compensation Planning

Journal

(5/84, p. 123).