Estate & Retirement Planning Answer Book (2009)

Topics and Contents

The Accumulation And Preservation Of Wealth
Wills, Revocable Trusts, And Other Alternatives
Overview Of Tax Principles
The Marital Deduction
Bypass Trusts
Gifts
Life Insurance
Annuities
Valuation Of Business Interests And Other Property
Charitable Contributions
Funding For Liquidity
Using Trusts With Grantor Retained Interests In Estate Planning
Asset Protection
Tax And Estate Planning In Marital Settlements
Post-Death Estate Planning
Benefit Plans
Tax-Qualified Retirement Plans
Employee Stock Ownership Plans
Nonqualified Retirement Plans
Personal Investing
Business Transfers
Individual Retirement Accounts And Simplified Employee Pensions
Tax-Qualified Plan Distributions
Distribution From Nonqualified Plans
Protection Of Retirement Income
Incapacity And Other Retirement Issues
Estate Planning For Qualified Retirement Plan Benefits And IRAs
Estate Planning For Nonqualified Retirement Plans
IRA Distributions
Audits, Administrative Proceedings, And Tax Court Litigation
Family Limited Partnerships
Appendix A. Treasury Regulations Section 1.401(A)(9)-9 Life Expectancy And Distribution Period Tables
Appendix B. Act/Public Law Number