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Resource Library

ROTH IRAs

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Roth IRAs are so widespread and popular that they hardly need describing. Read the memos below for a description.

2012 – The Minimum Distribution Rules Affecting IRAs and Qualified Plans

(QSPs) in a Nutshell

Browse Article | View as PDF

 

This is the latest iteration of a memo designed for clients who want to understand how the minimum required distribution (MRD or RMD) rules work under IRC 401(a)(9). It was last prepared for a State Bar of Texas Professional Development Seminar "Advanced Estate Planning Strategies" course held in April of 2012 in Santa Fe, NM, where I was a panelist with Prof. Thomas Featherston, Alvin Goldin and Stephanie Donoho. The subject of the panel was community property and so this version of the Memo has an article added that discusses community property laws as applied to IRAs and other retirement benefits, and which discusses in particular problems planners face when they seek to fund a bypass trust with a community property IRA. A possible solution to this thorny problem is proffered and discussed.

2003 – ROTH IRAs Memo

Browse Article | View as PDF

 

This memo needs updating, but it is still useful. I wrote it originally for a popular Roth website.

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These materials are not meant to and may not be relied upon, but are published for discussion purposes only.  Rule 7.04(b) disclosures.

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