Retirement Accounts and Estate Planning

Keith A. Herman (associate, Greensfelder, Hemker & Gale, P.C., St. Louis, MIssouri) has recently published his article entitled Coordinating Retirement Accounts with Estate Planning 101: What Every Estate Planner Needs to Know, Prob. & Prop., Jan./Feb. 2006, at 52.

Mr. Herman explains that “[o]ne of the most important areas of estate planning is dealing with tax-deferred retirement accounts.  Unfortunately, this is an extremely complicated area of law.  Becoming familiar with the issues * * * is crucial for estate planning attorneys.”  His article does a great job of setting out these issues and their resolution.