November 01, 2002

Using Trusts Effectively in Retirement Planning, Part II (2002, 16:06)

Using Trusts Effectively in Retirement Planning, Part II: Planning and Drafting Suggestions

Probate and PropertyNovember/December 2002, Volume 16, Number 6

By Thomas W. Houghton and Harvey B. Wallace II

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 continuing trusts for descendants. The article also offers suggestions for implementing the decisions that the limitations in the final regulations will require them to make.

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