“Estate planning is not just about taxes — it is also about family.”

Principal Office:

600 W. 6th Street

Suite 300

Fort Worth, TX 76102

 

Office: 817.877.2885

Fax: 817.333.2985

teleice@earthlink.net

nice@canteyhanger.com

Resource Library

Trusts as Beneficiaries of IRAs and Qualified Plans

What a problem. And it has been with us for over a quarter century now! Why can't the IRS tell us what the rules are? This was a Draft Proposal to IRS Requesting Clarification of the Regulations on the application of the minimum required distribution rules applicable where a trust is the beneficiary of an IRA or other Retirement Plan.

 

This was prepared in 2010 as a draft of a proposal, which was never sent to the IRS, regarding the uncertainties in applying the minimum required distributions (MRDs) from trusts that are the beneficiaries of death benefits from an IRA or qualified plan. In it, I analyzed all the private letter rulings on this issue.

Board Certified: Estate Planning & Probate Law by

the Texas Board of Legal Specialization since 1983

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

© 2015 TrustsandEstates.net All photos on this site by Noel C. Ice.