Using Trusts Effectively in Retirement Planning, pt. 2
Thomas Houghton and Harvey Wallace
34 PROBATE& PROPERTY NOVEMBER/DECEMBER 2002 Part I of this article, PROB. & PROP. 16 (July/August 2002), described how, under the final regulations issued in April 2002 under Code §§ 401(a)(9) and 408, trusts can be used in planning for distributions from qualified plans and IRA accounts. This part of the article discusses the choices that estate planners and their clients face when property that is in a qualified plan or IRA is used to fund a bypass or marital trust combination or to fund...