Inherited IRAs
Subtitle: what the practitioner must know
By: Seymour Goldberg, CPA, MBA, JD
Contributors: American Bar Association
Edition: 2015 edition.
Publisher: American Bar Association
Published: 2015
Place of publication: Chicago, Illinois
Language: eng
Number of pages: 169
ISBN-13: 9781634250023; 9781634250030
Subjects: Taxation; Law and legislation; Individual retirement accounts
Notes: Includes index.
Table of contents: title: Overview; title: Common errors in retirement distribution planning; title: Why many beneficiary forms are defective who should pay your estate tax on your retirement accounts; title: Sample beneficiary forms prepared by the author for illustrative purposes only; title: Practical points; title: How the inherited IRA rules work for a nonspouse beneficiary; title: Key provisions of the Pension Protection Act of 2006 and the Worker, Retiree, and Employer Recovery Act of 2008; title: Roth IRA conversions; title: Death of IRA owner before or after his/her required beginning date; title: How the inherited IRA rules work with multiple nonspouse beneficiaries; title: How the spousal IRA rules work; title: Death of nonspouse beneficiary during the standard gap period; title: Trust as beneficiary of retirement assets and the IRS documentation rules; title: Advantages of trusts as IRA beneficiary; title: Excess IRA contributions; title: Income in respect of a decedent; title: Revenue ruling 92-47, 1992-1 cb 198; title: Letter ruling 200316008 (december 31, 2002); title: IRD and the Tax Court; title: IRD and practitioner tips; title: Inherited Roth IRAs; title: Statute of limitations.