We Listen.

Inherited Roth IRA Distribution Rules

May 7, 2010

By Douglas L. Kaune

As a result of the more lenient Roth conversion rules, we have been reviewing the federal estate tax, income tax and distribution issues relating to Roth IRA conversions with clients. I thought this article provided a nice synopsis of the distribution rules facing beneficiaries of a Roth IRA. Here is another article with some …

Difficult IRA Beneficiary Designations-Naming A Trust

April 1, 2010

By Douglas L. Kaune

Although you are permitted to name anyone or anything as the beneficiary of an Individual Retirement Account (IRA), there are many pitfalls that must be avoided. Naming a Trust as the beneficiary of an IRA is an important estate planning opportunity, but the Trust and the beneficiary designation language must be drafted properly to insure …

Tax Court Case Alert: Gifts of Limited Partnership (FLP) Interests Fail to Qualify for Annual Exclusion

March 8, 2010

By Douglas L. Kaune

In a Tax Court case, Price v. Commissioner, T.C. Memo. 2010-2 January 4,2010) gifts of limited partnership interests by parents to their three children did not constitute present interest gifts that qualify for the gift tax annual exclusion. The court stated that the present interest requirement is satisfied if the donee has immediate enjoyment …

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