Distributions and Payments

  • Use of Disclaimers
    Benjamin A. Jablow 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.

  • 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.

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