Handout on Estate Planning for Retirement Benefits

NatalieB. Choate, Esq. (Nutter McClennen & Fish LLP) recently released a SeminarHandout entitled, Estate Planning forRetirement Benefits: Recent Developments, (2013). 

Thispublication discusses new developments in estate planning and distributionplanning for retirement benefits.  Developmentsdiscussed include the American Taxpayer Relief Act of 2012 (ATRA), the GeneralAccounting Office investigation into the IRS, IRS Chief Counsel Advice2013-13015, In re James, proposedregulations allowing longevity annuities in IRAs, and other important cases andrulings recently published.