Estate Planning
Retirement Plan Distributions: An Introduction — 1.75 Vermont General Credits

This 1.75-hour May 12, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, gives an excellent explanation of the "basics" of the law relating to distributions from qualified retirement plans. Attorneys will find it to be useful for advising their clients and perhaps also for their own retirement plans.

Major topics include:

Introduction

• importance

• participant's objectives

• plan provisions

• spousal rights

• premature distributions

Final Minimum Distribution Rules

• required beginning date ("RBD")

• distributions during participant's lifetime

• distributions upon participant's death both before and after the RBD

• spousal rollovers and "inherited" IRAs

• designated beneficiary

• trustee as beneficiary

Deferring Or Reducing Income Taxes

Estate Tax Considerations

FORMS: Would you like to immediately download fully editable forms relating to this topic? If so, please go to our companion web site,www.nlfforms.com