Estate Planning Aspects of IRA’s

March 23, 2010
Westmoreland Bar Association
Westmoreland Bar Association Headquarters129 North Pennsylvania Avenue
Greensburg, PA 15601-2311

Noon - 1:15 p.m.

Edward Kabala presented at the Westmoreland Bar Association's seminar on, "Estate Planning Aspects of IRA's."


1. Plan Types IRAs

a. Qualified Plans
b. Roth IRAs
c. Non-ERISA Plans

2. Individual Beneficiaries Spouse

a. Children
b. Non Spouse
c. Life Partner

3. Trust Beneficiaries

a. Conduit Trust
b. Accumulation Trust
c. Special Needs Trust

4. Charitable Beneficiaries

5. Prenuptial and Postnuptial Agreements

6. Who is Really the Beneficiary?

a. No Beneficiary Designation
b. “Incorrect” Beneficiary Designation
c. Spousal Consent
d. Ex-Spouse ­ ERISA v State

7. Income in Respect of a Decedent (IRD)process