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 at age 70 1/2, 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. Prerequisite(s): TA 318 and (TA 329A or TA 329). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 337.