Simplifying Retirement Benefits in the Estate Plan, Continued

Edward V. Atnally (attorney, New York) has published his article entitled Estate Planning and Retirement Benefits-An Approach Toward Simplification, Part 2, Prob. & Prop., Sept./Oct. 2009, at 56.  

The abstract of the article is below: 

In Part 1 of this article, which appeared in the July/Augustissue of Probate and Property, I discussed estate planning with retirement benefits from the point of view of smaller estates and those with complications arising from the need to provide for special needs trusts.  Part 2 discusses estate planning in which the use of credit shelter and marital deduction trusts is desirable to reduce estate taxes. 

For more information, see my prior blog on Part 1 of this article.