TA 337

Individual Retirement Plans and Distributions

3 Unit(s)

Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs, including various methods of distribution, naming of individuals or trusts as beneficiaries, marital deduction, and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Cross-listed with and equivalent to LLM 337. Prerequisite: TA 318 and (TA 329A or TA 329).