Distributions and Payments : Trust Administration

Distributions and Payments

New Required Minimum Distribution Regulations
Rosenman & Colin LLP
The IRS recently issued new proposed regulations modifying the conditions under which trusts may be treated as desi.
Educational Tax Incentives: A Comparison Of The Alternatives
Rosenman & Colin LLP
The Taxpayer Relief Act of 1997 introduced several new tax incentives to help finance higher education. The follow.
Use of Disclaimers
Benjamin A. Jablow 1 of
This article discusses the prototype estate plan for couples that have assets that exceed one unified credit which include qualified retirement assets; the estate tax and income tax issues as they apply to the qualified retirement assets; and a proposal for a preferred method to designate the beneficiaries of the qualified retirement assets in order to maximize both income tax and estate tax planning.