Estate Planning
Retirement Plan Distributions To Trusts: How To Make Them Work — 2 Colorado General Credits

Proper planning and drafting for the distribution of a client’s retirement plan assets to trusts is one of the most difficult tasks in estate planning. This 1.75-hour September 25, 2007 program gives you a useful and practical explanation of how to correctly navigate through the relevant rules. Mr. Siegel, a nationally-recognized speaker and author on this topic, simplifies and even makes understandable, this important topic.  

Topics include:

General Rules

• IRD issues

• trusts as designated beneficiaries: five issues

How To Determine Which Trust Beneficiary’s Life Expectancy To Use

• multiple beneficiaries

• contingent beneficiaries

• accumulation trust concerns

• conduit trusts

• separate share problem

• IRS positions

• drafting

Should Retirement Plan Trusts Be Used?

• planning advantages

• credit shelter trusts

• disclaimer issues

• drafting

Funding The Credit Shelter Trust

How To Address QTIP Trust Planning With Retirement Plan Assets

• required formalities

• Rev. Rul. 2006-26

• drafting suggestions

Special IRA Rollover Break For Spouses

Planning Opportunities For A Spouse As The Beneficiary Of Marital And Non-Marital Shares

2006 Pension Protection Act Provisions

Drafting Suggestions