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The purpose of this article is topresent rules and regulations in effect as of this writing for making distributions from qualified retirement plans and IRAs in a concixe, organized and coherant format which may serve as a reference resource to all persons concerned with this subject. Be aware that Congress and the IRS have tinkered with these rules for the past twenty-five or more years and will in all likelihood continue to do so.
The presentation is mad in three parts: Part 1: contains anoverview of distribution taxation and details the rules pertaining to required mimimum distributions. Key elements of th Tax Payer Relief Act of 1997 affecting retirement and estate planning are presented;
Part 2: reviews the issues involved in preserving qualified plan and IRA funds in estate planning situations. Planning considerations are also presented;
Part 3: consists of case studies illustrating the results from various distribution options;ie, "running the numbers."
"synopsis" may belong to another edition of this title.
Fred N. Cole, Jr., M.D., CLU, ChFC, retired from the practice of Cardiothoracic and Vascular Surgery, was unable to find an advisor who could explain the ins, outs and consequences of any particular plan for taking distributions from his retirement plan. He undertook his own study and proceeded to develop a computerized program which can illustrate the results of the various distribution methods allowed under the Internal Revenue Code.
"About this title" may belong to another edition of this title.
Book Description F.N. Cole, 1997. Condition: Very Good. Great condition for a used book! Minimal wear. Seller Inventory # GRP74018965