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Life and Death PLANNING
for Retirement Benefits
7th Edition

Natalie B. Choate

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Price: $89.95

The QPRT Manual:
The Estate Planner's Guide To Qualified Personal Residence Trusts
Natalie B. Choate

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Life and Death PLANNING
for Retirement Benefits
7th Edition

What’s new in this edition?

Here’s what’s new in the 7th edition (2011) of Life and Death Planning for Retirement Benefits:

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 or 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-59½ 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.

The QPRT Manual:
The Estate Planner's Guide To
Qualified Personal Residence Trusts

Natalie Choate’s newest book, The QPRT Manual, is the definitive guide to qualified personal residence trusts. QPRTs are a popular estate planning strategy that anyone who owns a home can use. Unlike family limited partnerships, QPRTs do not attract hostile IRS attention—in fact the IRS wrote the rules for QPRTs and has even published a sample trust form!

If you already use QPRTs in your practice, you will appreciate the “QPRT drafting checklist” (so you don’t overlook anything), the summaries of every IRS PLR ever issued on QPRTs, and detailed discussions of how to solve problems like QPRTs of mortgaged property, business use of the residence, what happens when the donor goes into a nursing home, generation-skipping tax issues, and selling or improving the residence during the QPRT term.

If you haven’t yet added QPRTs to your practice, you can’t miss with this step-by-step guide to the “safe” estate tax shelter. Natalie Choate covers everything, from what clients QPRTs are suitable for, how QPRTs work and why they save taxes, how they compare with various other planning strategies, exactly which properties may (and may not) be used to fund a QPRT, additional issues for married donors, how long the term should be, how the donor can retain possession after the QPRT term expires, and even to how to fill out the gift tax return. Of course it has a trust form and detailed instructions about your drafting choices for trust provisions during and after the QPRT term.

Many other estate planning books sketch QPRTs. The QPRT Manual, at over 400 pages, is a detailed blueprint. There is NOTHING else like it.


Author Bio

Natalie B. Choate is an estate planning lawyer with Bingham McCutchen, Boston. Her books, Life and Death Planning for Retirement Benefits and The QPRT Manual, are leading resources for estate planning professionals. She has been named Estate Planner of the Year by the Boston Estate Planning Council, and awarded the “Distinguished Accredited Estate Planner” designation by the National Association of Estate Planners and Councils. Listed in The Best Lawyers in America, Choate is a sought-after speaker. She has been quoted in The Wall Street Journal, Money, Kiplinger’s and other publications. She is an editorial advisor for Trusts and Estates, a columnist for MorningstarAdvisor.com, and Chairman of the Employee Benefits Committee of the American College of Trust and Estate Counsel.


 

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