Using Trusts in Retirement Planning pt.1 - Regs Simplify Distributions from Qualified Plans and IRA's to Trusts
Thomas W. Houghton
18 PROBATE& PROPERTY JULY/AUGUST 2002 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). These regulations continue the process begun by new proposed regulations issued in 2001 (the “2001 regulations”). 66 Fed. Reg. 3,928 (Jan. 17, 2001), as corrected by Announcement 2001–18 and by a notice published in 66 Fed. Reg. 10,981 (Feb. 21, 2001). The final regulattion still...