"...discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis Background Transfer and income taxes; penalty taxes Planning Working papers.
Also available in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed May 23, 2013).
Available in Other Form
Print version: Mezzullo, Louis A., 1944- Estate and gift tax issues for employee benefit plans. Arlington, VA : Tax Management Inc., c2013-