Drafting an IRA Trust – What You Need to Know
I have previously blogged about IRA Trusts, which are one of my favorite estate planning tools. This afternoon I presented a 90 minute national continuing legal education teleconference and webinar on the topic. It was my fourth presentation this week! I’m thinking about becoming a professional speaker and giving up actually practicing law. (That’s not really true, but I have really come to enjoy helping to educate others).
For those who want an analysis of why and when IRA trusts make sense, an overview of the IRA Required Minimum Distribution rules, and an explanation of the tax issues involved, I offer the manuscript here for the benefit of my readers.