Elephant in the Room: Disposition of Qualified Plans and IRAs
For many of our clients, their retirement nest eggs are some of the most valuable, if not the most valuable, assets they own. At the same time, arranging for the tax-efficient and properly tailored disposition of these assets can be among the most challenging jobs an estate planner must face. Simply filling in blanks in a beneficiary designation form as if it were a credit card application will not suffice.
In this program, we will examine:
- Using see-through trusts and conduit trusts
- Designing trust dispositive provisions to handle qualified plans and IRAs
- Taking maximum advantage of special rules only for spouses
- Avoiding penalties applicable to qualified plans and IRAs