Estate Retirement Planning Answer Book Author:William D. Mitchell Estate and Retirement Planning Answer Book (2007 Edition) provides quick and authoritative answers to help the estate planning professional decide how to integrate the receipt of retirement plan distributions with clients' estate plans, how to choose and design the type of retirement plan that best suits the client's needs, and how to co... more »mply with the growing number of federal requirements and tax rules that apply to these plans. Discussion includes such topics as the final minimum distribution rules for individual retirement accounts, qualified plan distributions, usage of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. In addition, coverage includes numerous examples that illustrate specific applications and situations as well as practice pointers that highlight recent interpretations of IRS regulations and provide cautions concerning common pitfalls. Highlights of 2007 Edition include: ·An expanded discussion of deductions against the gross estate. ·A new section on the decedent's final return. ·A new section on discounts. ·An expanded discussion of tax-qualified retriement plans. ·A new discussion of practice before the IRS and Circular 230. ·Coverage of the changes to the Kiddie Tax resulting from the Tax Increase Prevention and Reconciliation Act of 2005. ·An appendix listing by name the major laws effecting employee benefits and their bill numbers.« less