Includes the 2010 Supplement
Planning for retirement is an extremely complex and highly regulated area of practice, and one that affects clients during life as well as at death. In Estate Planning for Retirement, Marcia Chadwick Holt addresses the relevant federal tax law, federal substantive law, state statutes and common law, and the preemption of state law by ERISA in a clear and thorough manner. The book also includes discussions of nonqualified retirement plans, prohibited transactions, and social security.
Estate Planning for Retirement is an important and practical book for attorneys, accountants, trust officers, financial planners, professors, students, and individual taxpayers who want to better understand retirement plans and the choices available under the law. It provides the basic framework from which a practitioner can give appropriate advice and a taxpayer can make appropriate decisions.
The book includes numerous examples and “Practice Pointers” that clarify the topics discussed, as well as tables that compare various techniques. It illustrates the law through charts, case studies, and forms. Each section includes a series of questions designed to highlight important points, and the Appendix includes clear and concise answers to those questions.
Estate Planning for Retirement will help you:
Understand the distribution options available under qualified plans, IRAs, and other retirement plans.
Determine required beginning dates.
Calculate required minimum distributions.
Avoid the 10% additional income tax and 50% excise tax.
Understand the life expectancy and five-year rules.
Explain rollovers.
Explain creditor protection.
Explain ERISA preemption.
Draft QDROs and beneficiary designations.
Use Roth IRAs and avoid income tax on all distributions.
Automatic Supplementation is included with the purchase of this book. Future updates will be shipped automatically at the subscriber price, plus shipping and handling and applicable sales tax, as soon as they are available. Please call customer service at 303-292-2590 if you DO NOT wish to keep your book up-to-date by enrolling in Automatic Supplementation.
The companion CD contains the complete text of the book in searchable PDF format.
INTRODUCTION
PART I: THE RULES Chapter 1: Distribution Options Available Under Qualified Plans, IRAs, and Other Retirement Plans Chapter 2: What Rules Apply to Distributions from Retirement Plans and IRAs During the Participant’s or Owner’s Life? Chapter 3: What Rules Apply for Qualified Distributions from Roth IRAs and Roth Accounts During the Participant’s or Owner’s Life? Chapter 4: What Rules Apply to Rollovers During the Participant’s or IRA Owner’s Life? Chapter 5: What Rules Apply to Creditors and ERISA Preemption? Chapter 6: How Do Prenuptial Agreements and Divorce Affect Distributions from Retirement Plans and IRAs? Chapter 7: What Rules Apply to Distributions from Retirement Plans and IRAs After the Participant’s or IRA Owner’s Death? Chapter 8: What Rules Apply for Rollovers by a Surviving Spouse and Others After the Participant’s or IRA Owner’s Death? Chapter 9: What Rules Apply to Determining the Designated Beneficiary? Chapter 10: What Taxes Apply?
PART II: PLANNING FOR RETIREMENT Chapter 11: Applying the Rules: Meeting a Retiree’s Goals Chapter 12: Case Studies
PART III: APPLYING THE RULES: POSTMORTEM PLANNING Chapter 13: Planning After Death Chapter 14: Distributions After the Death of the Participant or IRA Owner: Questions and Charts
PART IV: A CLOSE LOOK AT IRAS: TRADITIONAL, ROTH, SEP, SIMPLE, DEEMED AND DESIGNATED ROTH CONTRIBUTIONS TO I.R.C. § 401(k) PLANS AND I.R.C. § 403(b) PLANS Chapter 15: IRAs in General Chapter 16: Traditional IRAs Chapter 17: Roth IRAs Chapter 18: Deemed IRAs, SEPs, and SIMPLE IRAs
PART V: NONQUALIFIED PLANS
Chapter 19: Overview of Deferred Compensation and Nonqualified Plans
PART VI: SOCIAL SECURITY Chapter 20: Social Security
Marcia Chadwick Holt is an attorney with Davis Graham & Stubbs, LLP, Denver, Colorado, and practices with its Tax, Employee Benefits, Trusts and Estates. She has extensive experience in ERISA-related work including drafting regional prototype defined contribution plans, welfare benefit plans, and deferred compensation plans for corporations and partnerships and their executives. Ms. Holt advises clients on the impact of the Internal Revenue Code and ERISA on the administration of employee benefit plans. She also advises clients on ERISA issues in mergers and acquisitions and the attendant required due diligence.
In addition, Ms. Holt is a nationally-recognized expert on estate planning, estate administration, and planning for distributions from retirement plans and IRAs. Ms. Holt has been a frequent lecturer locally and nationally and has published several articles on estate planning issues in Trusts & Estates Magazine, CCH, The Colorado Lawyer, ACTEC Notes, and other publications.
Ms. Holt is a Fellow, former Regent, and former Member of the Executive Committee of the American College of Trust and Estate Counsel, and is the former chair of its Employee Benefits Committee. She is a former member of the Adjunct Faculty of the University of Miami School of Law Graduate Program in Estate Planning, where she taught a week-long course on distributions from qualified plans and IRAs once a year for seven years. She is an emeritus member of the Advisory Committee of the Heckerling Institute on Estate Planning at the University of Miami. She is an Academician and former member of the Executive Committee of the International Academy of Estate and Trust Law. She has been named in “Best Lawyers in America” by Woodward/White, Inc. in the fields of Tax, Employee, Trust and Estate Law since 1989, as one of “Denver’s Top Lawyers” in Employee Benefits, Trust and Estate Law, and as one of the “Colorado 2006 Super Lawyers.”
Ms. Holt received a J.D. from the University of Denver College of Law where she was a member of the University of Denver Law Review. She received an A.M.T. from Harvard University and an A.B., magna cum laude, from Radcliffe College.
Format: Loose-leaf Binder with CD and cumulative supplement Copyright: 2007 Pages: 370 ISBN: 978-1-932779-55-4 Publisher: Bradford Publishing Co.
