Inherited IRAs : what every practitioner must know

Goldberg, Seymour, author
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Publication Details Click to collapse Cite/Export

  • Creator Seymour Goldberg
  • Format Books
  • Contributors
  • Publication 2015 edition. Chicago, Illinois : American Bar Association, [2015] ©2015
  • Physical Details
    • iv, 169 pages ; 23 cm
  • ISBNs 9781634250023, 1634250028
  • OCLC ocn900684679


  • Includes bibliographical references and index.


  • Overview -- Common errors in retirement distribution planning -- Why many beneficiary forms are defective who should pay your estate tax on your retirement accounts -- Sample beneficiary forms prepared by the author for illustrative purposes only -- Practical points -- How the inherited IRA rules work for a nonspouse beneficiary -- Key provisions of the Pension Protection Act of 2006 and the Worker, Retiree, and Employer Recovery Act of 2008 -- Roth IRA conversions -- Death of IRA owner before or after his/her required beginning date -- How the inherited IRA rules work with multiple nonspouse beneficiaries -- How the spousal IRA rules work -- Death of nonspouse beneficiary during the standard gap period -- Trust as beneficiary of retirement assets and the IRS documentation rules -- Advantages of trusts as IRA beneficiary -- Excess IRA contributions -- Income in respect of a decedent -- Revenue ruling 92-47, 1992-1 cb 198 -- Letter ruling 200316008 (december 31, 2002) -- IRD and the Tax Court -- IRD and practitioner tips -- Inherited Roth IRAs -- Statute of limitations
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