An Estate Planner's Guide to Qualified Retirement Plan Benefits

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  • Edition: 4th
  • Format: Paperback
  • Copyright: 2008-11-01
  • Publisher: Natl Book Network
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Supplemental Materials

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  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.


Written for the non-ERISA specialist, this practical guide provides expert advice on how to structure benefits from qualified retirement plans and IRAs. Incorporating significant changes made by the Pension Protection Act of 2006 and the final regulations regarding the required minimum distribution rules, it clarifies distribution options, summarizes the rules of defined benefit and defined contribution plans, discusses tax rules, regulations, and penalties, and highlights the dangers of some traditional estate planning techniques. Includes appendices on CD-ROM.

Author Biography

Louis A. Mezzullo is a partner in Luce, Forward, Hamilton Seripps and is on the faculty of the University of Miami School of Law Graduate Program in Estate Planning.

Table of Contents

Introductionp. 1
Penalty Taxesp. 17
Income Taxation of Benefitsp. 41
Transfer Taxesp. 63
Spousal Rightsp. 79
Planningp. 97
Illustration of Tax Consequencesp. 107
Formsp. 109
Hypothetical Retirement Plan Scenariosp. 123
Uniform Distribution Period Tablep. 135
Single Life Expectancy Tablep. 137
Abbreviated Joint and Survivor Expectancy Tablep. 139
Chart for Determining Applicable Distribution Periodp. 141
List of Acronymsp. 143
Table of Casesp. 145
Table of Revenue Rulingsp. 147
Table of Private Letter Rulingsp. 149
Table of IRS News Releases, Notices, and Revenue Proceduresp. 151
Indexp. 153
Table of Contents provided by Blackwell. All Rights Reserved.

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