New Prop. Regs. make it easier to name a trust as plan beneficiary.
| Autor: | Ellis, Jonathan H. |
|---|---|
| Zdroj: | Estate Planning; May98, Vol. 25 Issue 4, p153, 4p |
| Abstrakt: | Reports that the US Internal Revenue Service has issued a Proposed Regulations on December 29, 1998, to make it easier to name a trust as a retirement plan beneficiary. Statutory provision of retirement plan asset; Impact of income and estate tax on the value of a retirement plan asset; Two alternative approaches to the documentation that must be provided to the plan administrator. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
|