Retirement Benefit Planning

Alvin J. Golden (Ikard & Golden, P.C., Austin, Texas) has recently published his article entitled Selected Problems in Planning with Retirement Benefits: Community Property Issues and Creditor’s Rights, 1 Est. Plan. & Comm. Prop. L.J. 169 (2008).

The article covers the following topics:

• General community property issues
• ERISA preemption and qualified plans
• Community property issues at death
• Aggregate versus individual asset theory
• The Bankruptcy Abuse Prevention and Creditor Protection Act
• Construction of state statutes