The inheritance trap: how not to leave your heirs' interests dangling

Guidance for practitioners retained to assist with crucial decisions to be made by non-spouse beneficiaries of individual retirement arrangements. Distribution options available to a non-spouse beneficiary can be divided into 2 categories: 1. the owner of the IRA account was under the age of 70 at h...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The National public accountant (1957) 1996-02, Vol.41 (2), p.14
Hauptverfasser:	Breakfield, Robert H, Alvis, Charles E
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis Beneficiaries Distribution of retirement plan assets Individual retirement accounts Inheritance tax Life expectancy Tax elections Tax planning Taxation
Online-Zugang:	Volltext
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