Estate Planning advisors have a need for clear and concise information and direction on how to plan and advise clients with respect to IRA and pension benefits, and how they interact with tax and estate planning. This has been said by many to be the most complicated area of the tax law. The authors of this book have carefully and efficiently organized these rules with charts and explanations that allow the reader to work in this area with minimum time and effort. There is no substitute for being very careful and methodical when using these rules, which are all provided for and carefully explained and organized in an easy to use format and system.

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