Friday, August 23, 2013
Natalie B. Choate, Esq. (Nutter McClennen & Fish LLP) recently released a Seminar Handout entitled, Estate Planning for Retirement Benefits: Recent Developments, (2013).
This publication discusses new developments in estate planning and distribution planning for retirement benefits. Developments discussed include the American Taxpayer Relief Act of 2012 (ATRA), the General Accounting Office investigation into the IRS, IRS Chief Counsel Advice 2013-13015, In re James, proposed regulations allowing longevity annuities in IRAs, and other important cases and rulings recently published.