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What’s New in the 7th Edition?


New or expanded coverage of these subjects :

Everything Roth: Roth conversions, 8 ways to contribute to a Roth IRA, Roth distributions, Roth
rollovers, Roth abuses, and how the early distributions penalty affects Roth plans. See Chapter 5.

Rollovers and plan-to-plan transfers: What’s the difference, what are the requirements for
(and effects of) each, and which should you use when. See ¶2.6(pp. 179–197).

After-tax money in plans and IRAs: How it gets in to a plan or IRA and how to get it OUT of the
plan o r IRA tax-free via a distribution or Roth conversion. See pp. 138–159.

Post-death planning and compliance: Chapter 4 now includes NEW material on the executor’s
role (¶4.1), titling the inherited IRA (¶4.2.01), post-death rollovers and transfers (¶4.2),
federal estate tax treatment of retirement benefits (¶4.3), double deaths(¶4.4.12), and
cleanup strategies (¶4.5).

What’s still here(brought up to date):
Minimum distribution rules in depth; summaries followed by detailed discussion (with
authorities cited) and examples; everything from the basics to the tough questions and the
still-unknown.

Trusts as beneficiaries of retirement benefits in depth, including trust accounting for
retirement benefits, the “minimum distribution trust rules,” fiduciary income tax treatment of
retirement benefits, and discussion(with examples) of planning options to benefit the surviving
spouse, minors, and a disabled beneficiary. Chapter 6.

And more: Income tax treatment of distributions including LSD and NUA (Chapter 2), spousal
rights, special spousal rules, and marital deduction issues (Chapter 3), qualified disclaimers (¶
4.4), income in respect of a decedent (¶4.6), charitable giving with retirement benefits
(Chapter 7), investors’ issues (fees, losses, “self-directed” IRAs, prohibited transactions, UBTI)
and types of plans (Chapter 8), 10% penalty on pre-age-59 ½ distributions (Chapter 9).

...And now it’s easier than ever to find what you need:

Road Maps get you right where you need to go to compute a client’s lifetime MRDs (p.45)
, compute post-death MRDs to beneficiaries (p.60), advise a surviving spouse (pp.89, 204),
executor (p.243), or nonspouse beneficiary(p.314), do estate planning for a married
participant (pp.87, 203, 224), and guide retirees on their distribution choices (p.198).

Checklists assist in drafting a beneficiary designation form (p.574) or trust to be named as
beneficiary of a retirement plan (p.394), and in using disclaimers (pp.277, 296).

A See-through Trust Tester Quiz(p.477) enables you to determine whether a particular trust
qualifies as a “see-through trust” under the IRS’s minimum distribution trust rules.


What’s New in the Digital Edition?


The Digital Edition of Life and Death Planning for Retirement Benefits is always changing. Below is a list of benefits our subscribers are enjoying right now:


New Version of Chapter 7

  • This e-book version of Chapter 7:
  • Represents the entire Chapter 7 from the 2011 edition of Life and Death Planning for Retirement Benefits (7th ed. 2011) updated through March 31, 2015, and
  • Includes all material from the Special Report: Charitable Giving with Retirement Benefits that was cut from the print edition of Life and Death Planning for Retirement Benefits (7th ed. 2011) due to reasons of space.
  • includes full detail on "qualified charitable distributions" that are now a permanent part of the Tax Code (this material is not in the print edition).
  • Additional Chapters

  • The digital edition frees us to include content that simply would not fit into the paperback 7th edition:
  • Chapter 10 – Minimum Distribution Rules for Defined Benefit Plans and Annuitized IRAs
  • § 10.1 – Terminology You Must Know
  • § 10.2 – RMDs for Defined Benefit Plans
  • § 10.3 – Buying an Annuity Inside an IRA or Other DC Plan
  • § 10.4 – Annuity Payouts from Plans: Putting It All Together
  • Chapter 11 – Insurance, Annuities, and Retirement Plans
  • § 11.1 – Miscellaneous Retirement/Insurance Rules
  • § 11.2 – Plan-Owned Life Insurance: Income Taxes
  • § 11.3 – Plan-Owned Life Insurance: The “Rollout” at Retirement
  • § 11.4 – Plan-Owned Life Insurance: Other Aspects
  • § 11.5 – Planning Ideas with Life Insurance and Retirement Benefits
  • § 11.6 – Bibliography for Chapter 11
  • Additional Updates

  • The digital edition is hosted in the cloud, allowing us to routinely publish new content to all subscribers. Here is a list of our recent updates:
  • Section 1.3.04 - Q&A link added regarding taking RMDs from multiple accounts
  • Section 1.6.03 - revision to "Required Minimum Distributions to a surviving spouse"
  • Section 2.6.05 - Updated to reflect significant 2015 change in the "one per year" IRA-to-IRA rollover rules as a result of the "Bobrow" case
  • Sections 2.2.04 and 2.2.05 - This has been completely restated to reflect the IRS's September 2014 rule reversal which now allows tax-free Roth conversions of after tax money in a client's IRA or qualified plan.
  • Sections 2.7 - This new section provides a consolidated discussion of the details of the 60-day rollover deadline and its exceptions. This includes a discussion of the self-certification procedure for obtaining a hardship waiver set forth in an August, 2016 Revenue Procedure. Other portions of Chapter 2 are revised and re-numbered accordingly.
  • Web and Content Reference Links

  • There are a number of references between sections of the book as well as web resources. The digital edition automates navigation to the subject matter of the reference with just a mouse click.
  • Web links will open a browser window and navigate to the referenced website.
  • Book references will navigate you to the referenced section.
  • References to US Code will open a browser window and navigate you to the applicable section at Cornell's Legal Information Institute.
  • References to IRS Notices will open a browser window and navigate to a PDF copy of the notice.
  • Always Available, Anywhere

  • Being a cloud publication, this edition is available for viewing on all devices, across all platforms, in any browser, anywhere with an internet connection.
  • About Natalie Choate


    ChoateBioPhoto

    Natalie B. Choate practices law in Boston, Massachusetts, with the firm of Nutter McClennen & Fish LLP. Her practice is limited to consulting on estate planning and retirement benefits matters. Her books Life and Death Planning for Retirement Benefits and The QPRT Manual are leading resources for estate planning professionals.

    About Life and Death Planning for Retirement Benefits

    book_7th

    Natalie Choate’s classic book Life and Death Planning for Retirement Benefits, now in its seventh edition (2011), has been an indispensable reference for estate planners since 1996.

    What’s New in the 7th Edition?...

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