By Seymour Goldberg, CPA, MBA, JD
Available soon, this new book will cover the practical aspects of pension distribution issues and how to deal with the more difficult problems - a must-have text for every practitioner who has clients with substantial retirement assets.
Written by Seymour Goldberg, author of the best selling A Professional's Guide to the IRA Distribution Rules, (now in its third edition), Pension Distributions: Planning Strategies, Cases and Rulings will cover the new IRS rules on the use of revocable trusts as the beneficiary of retirement accounts as well as planning strategies with the new Roth IRA. Only $59.50, this 120 plus page volume will give you the edge you need to guide your clients through the changing pension landscape. Highlights include:
- Sample beneficiary forms
- New IRS rules for selection of trusts as the beneficiary of retirement accounts
- Effective use of Roth IRA in an estate plan
- Roth IRA pitfalls
- Effective use of disclaimers with retirement assets
- Use of charitable remainder trusts as beneficiary of retirement accounts
- Use of QTIP trusts as the beneficiary of retirement assets - benefits and detriments
- Discussion of the income in respect of decedent rules
- Sample client letters regarding income in respect of decedent allocations and deductions
- New IRS pension correction program
- IRS audit of plan distributions
- Improper plan loans
- Sample Roth IRA election forms
- Sample election forms when using trusts as beneficiary of retirement accounts
- Review of key IRS letter rulings that apply to retirement accounts
- Review of key federal court cases that apply to qualified plans
- Sample distribution election forms
- Defective spousal consents
- IRS pension penalties
- Defective lump-sum distributions
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Make sure you are among the first to receive Mr. Goldberg's definitive book. The cost is $59.50 plus $3.50 shipping and handling and $5.20 sales tax for New York State residents. Other states, add applicable sales tax on $63.00.
Fax this order form today to (800) 605-4392, Attn: Stephanie Forbes. Or
call (800) 877-4522.
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