Estate Planning Aspects of IRA's

March 23, 2010
Noon - 1:15 p.m.

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

Topics:

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