Ed Slott's IRA Advisor: Tax & Estate Planning For Your Retirement January 2020

Seymour Goldberg, senior partner at Goldberg & Goldberg, a law firm in Melville, NY, has written two practitioner guides for the American Bar Association on IRA compliance issues. He is concerned about IRA trust violations under the IRS rules. An IRA trust is a trust that is the beneficiary of an IRA.

The issue involves timely delivery of certain paperwork to the institution that maintains the decedent’s IRA account after the death of the IRA owner. According to Goldberg’s conversations with the SEC, that issue is an IRS compliance issue, over which the SEC has no jurisdiction.

For more information, see here.