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Estate & Retirement Planning Answer Book (2009) (Answer Books)

Estate & Retirement Planning Answer Book (2009) (Answer Books)

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Estate and Retirement Planning Answer Book (2009 Edition) provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2009 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2009 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insdier's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Highlights of 2009 Edition include: . Provisions of the Pension Protection Act of 2006 that are effective for 2008; . Updated gift tax exclusion amounts for 2008-2009; . Updated estate tax exemption amounts for 2008-2009; . Updated 2008 amounts for the generation-skipping transfer tax exemption; . Updated income tax rates for estates and trusts; . Updated distribution and limitation amounts for qualified plans in 2008-2009; . Brief discussion of ERISA preemption over state family law; . Expanded discussion of fiduciary bond requirements for ERISA plans; . Brief discussion of the limits of IRC Section 404(c) protection; . Updated discussion of sanctions for ERISA section 511 violations; . Updated contribution amounts for defined contribution plans; . Extended discussion of provisions that apply to overfunded benefit plans; . Discussion of applicable restrictions to the funding of nonqualified deferred compensation plans; . Extensive discussion of IRC section 409A; . Discussion of conditions that allow for the acceleration of benefit payments; . Brief discussion on IRA exclusion from bankruptcy estates; . Expanded discussion of permitted rollovers to Roth IRAs; and . Brief description of inherited IRA and applicable rules.