Using Trusts Effectively in Retirement Planning, Part I: Final Regulations Simplify Distributions from Qualified Plans and IRAs to Trusts
Probate and Property, July/August 2002, Volume 16, Number 4
By Thomas W. Houghton
On April 17, 2002, the IRS issued final regulations that greatly simplify the rules that govern distributions from qualified plans and IRAs. 67 Fed. Reg. 18,988 (Apr. 17, 2002).