IRA Beneficiary Designation Forms
So, you think the client's will or trust governs IRA beneficiary selections? Uh oh.
Required Minimum Distributions and an Account Holder’s Death
IRC Section 401(a)(9) spells out the rules that govern what happens to the account value.
12 Key Factors for Blended Families in IRAs, Qualified Retirement Plans
Sometimes, you get Ozzie and Harriet. Other times, you get the Brady Bunch.
Spousal Consent Rules and Marriage Contracts
With respect to ERISA-qualified plans, spouses have certain rights that cannot be taken away without their advance written consent.
Ode to the Trust: 1st Sonata
This article is the first in a two-part series from Mr. Shenkman outlining the necessary elements to successfully manage a trust, including life insurance trusts, to avoid litigation and ensure the smooth operation of the grantor's wishes.
Religious Estate Planning
No area of the law is more fraught with religious issues than estate planning. Martin
Trusts: Situs, Star Wars, and State Taxation
All you Wookies hear about is estate tax repeal.