{"product_id":"an-estate-planners-guide-to-louis-a-mezzullo-9781639050888","title":"An Estate Planner's Guide to Qualified Retirement Plan Benefits, Sixth Edition","description":"\u003cp\u003eThis ABA bestseller has helped thousands of estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, \u003ci\u003eAn Estate Planner's Guide to Qualified Retirement Benefits\u003c\/i\u003e provides expert and current guidance for structuring benefits from qualified retirement plans and IRAs, consistently relating key distribution issues to current estate planning practice. Topics covered include: \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eThe different types of qualified plans and the tax and non-tax rules relating to them\u003c\/li\u003e\n\u003cli\u003eThe forms of distribution and the situations in which they need to be considered\u003c\/li\u003e\n\u003cli\u003ePenalty taxes\u003c\/li\u003e\n\u003cli\u003eDistribution requirements and how to calculate them\u003c\/li\u003e\n\u003cli\u003eIncome taxation and handling rollovers\u003c\/li\u003e\n\u003cli\u003eTransfer taxes\u003c\/li\u003e\n\u003cli\u003eSpousal rights, QDROs, and community property considerations\u003c\/li\u003e\n\u003cli\u003eEstate and trust administration issues\u003c\/li\u003e\n\u003cli\u003ePractical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax, and more\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003eIncludes appendices on tax consequences and hypothetical retirement plan scenarios, sample forms, and revenue rulings, private letter rulings, IRS news releases and notices.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Louis A. Mezzullo\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1639050884\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781639050888\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e American Bar Association\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/31\/2023\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 184\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.85lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.90h x 7.00w x 0.60d","brand":"Louis A. Mezzullo","offers":[{"title":"Paperback","offer_id":44829776216319,"sku":"9781639050888","price":139.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_2d8a75b1-2f3f-4e52-b30c-eec6b3271007.jpg?v=1708451615","url":"https:\/\/www.whiterainbookhouse.com\/products\/an-estate-planners-guide-to-louis-a-mezzullo-9781639050888","provider":"WR Book House","version":"1.0","type":"link"}