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American Institute of CPA's on June 1, 1998. The length of the
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From the supplier: Employees making beneficiary designations for their qualified retirement plans may wish to consider the income and estate tax benefits of naming revocable trusts as beneficiaries. The IRS in Dec 1997 issued revised proposed regulations on minimum distribution requirements which allow revocable trusts to be qualified plan beneficiaries. This and statutory changes may encourage reassessments of existing beneficiary designations.
Citation DetailsTitle: Revocable trusts can be named as qualified plan beneficiaries.
Author: Brent S. Lipschultz
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1998
Publisher: American Institute of CPA's
Volume: 29
Issue: n6
Page: 388(2)
Distributed by Thomson Gale.
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