A Costly and Unnecessary Detour
Few things in the tax code are clearer than this: A surviving spouse named as the beneficiary of retirement plan death benefits of a deceased spouse can...
Notice 2008-30's Thumbs Up
In a move that generated considerable joy and surprise,1 the Internal Revenue Service announced in Notice 2008-30 that beginning this year, a decedent's...
Roth IRAs and You
You, too, can have a Roth individual retirement account (IRA). How? And why would you want to? The final regulations under Internal Revenue Code Section...
Sticky Situations
Retirement benefits present unique challenges to the fiduciary of a decedent's estate. In fact, an executor may have to grapple with three scenarios in...
Section 409A Alert
Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate in nonqualified...
Related Links
A Tax Plan
www.ataxplan.comTrusts & Estates contributing editor and noted retirement benefits expert Natalie B. Choate has a website featuring pdfs of "Choate's Notes," which the website describes as "a newsletter with interesting tidbits for professionals, mainly on the subject of estate planning for retirement benefits. It is sent by first class mail only, and as of now is free⦠The publication schedule is extremely irregular."
Natalie B. Choate's regular podcast on Morningstar
advisor.morningstar.com/products/podcasts.aspLeimberg Information Services, Inc.
www.leimbergservices.comFrom the website: "We provide Estate Planning, Employee Benefits and Retirement Planning, Business Entities, Asset Protection Planning, Financial Planning and Charitable Planning Newsletters."
Ed Slott's IRA Advisor
www.irahelp.comRetirement resources for advisors and consumers from Ed Slott, CPA, noted retirement benefits expert. Includes a discussion forum, IRA updates, and searchable databases for attorneys and other advisors.
Brentmark software
www.brentmark.comFrom the website: "Brentmark® Software provides personal financial planning products and services for professionals and consumers: estate, financial, and retirement planning software."
Benefits Link
www.benefitslink.comFrom the website: "Our goal is to help you, the employee benefits professional, do your job. Every day we link you to the freshest news, analysis, opinions and government documents about employee benefit plans. Our coverage emphasizes compliance, administration, design (especially cost savings), and policy. We cover all kinds of plans: 401(k), pension, profit-sharing and other retirement plans; group health, disability and other kinds of welfare plans; and executive benefits. We cover ERISA plans sponsored by private employers, and we cover ERISA-exempt plans sponsored by governments, churches, or for executives only."
Advisory Board -
Retirement Benefits Committee
Michael J. Jones (chair)
Thompson Jones LLPThomas C. Foster
McCandlish Holton, PCMarcia Chadwick Holt
Davis Graham & Stubbs, LLPChristopher R. Hoyt
University of Missouri-Kansas City Law SchoolSusan B. Slater-Jansen
Sonnenschein Nath & Rosenthal LLPBruce D. Steiner
Kleinberg, Kaplan, Wolff & Cohen, P.C.Complete list of the Trusts & Estates Editorial Advisory Board







