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Retirement Plans

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FORM: The SECURE Act: Special Retirement Plan Disposition Clause For Separate Shares For Inclusion In A Will Or Trust: Separate Handling Of Retirement Plan Distributions In Separate Shares For Beneficiaries In Sub-Trusts Which May Be "Stretched-Out"
$ 69.00

Note: As the result of the SECURE Act, there are separate provisions required for beneficiaries who are minor children of the grantor/testator, disabled beneficiaries, chronically ill beneficiaries, beneficiaries who are less than 10 years younger than the grantor/testator, and all other beneficiaries, whether related to the grantor/testator (such as grandchildren) or not.

10-PAGE WRITTEN DETAILED EXPLANATION (With 10 Useful Examples and Many Practical Planning Tips): The SECURE Act: A Retirement Plan Distribution Game-Changer
$ 19.00

To assist you in understanding the SECURE Act, Mr. Siegel has written this expanded 10-page explanation which includes the following:  

- Major Changes in Rules Allowing Stretch IRAs
- The New Beneficiary Category – The Eligible Designated Beneficiary
- Important Planning Note for Disabled and Chronically Ill Beneficiaries
- Other Beneficiaries – Not Characterized as Eligible Designated Beneficiaries
- Conduit Trusts
- Accumulation Trusts
- What Needs To Change?
- Planning Alternatives

(1-Hour Audio) Detailed Planning Analysis And New Planning Suggestions: The SECURE Act: A Retirement Plan Distribution Game-Changer
$ 29.00

To assist you in advising your clients about retirement plan distributions under the SECURE Act, Mr. Siegel provides a detailed analysis of when planning is needed, what prior planning no longer works and new planning strategies you should consider. 

5-PAGE WRITTEN GENERAL EXPLANATION: The SECURE Act: A Retirement Plan Distribution Game-Changer
$ 0.00

FREE FORMS: In order to obtain this Free Form, please:
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The SECURE Act (Setting Every Community Up for Retirement Enhancement) was signed into law on December 20, 2019, and is effective for deaths occurring in 2020 and beyond.  To assist you in understanding the SECURE Act, Mr. Siegel has written this useful 5-page explanation.
Beneficiary Designation Form: Primary Beneficiary: A Credit Shelter Trust (1 Page)
$ 29.00

This Form designates the credit shelter trust as the primary beneficiary of a Plan. It may be used in situations where the marital share of an estate plan is already being funded with other property and optimal estate tax planning suggests that the credit shelter trust be the beneficiary of the retirement plan assets. It may also be used in the case of a “blended family” where the spouse is viewed as one of, but not necessarily the only primary beneficiary and it is desired to create a more immediate benefit for children or other heirs. The participant’s credit shelter trust should be cross-referenced here.

Beneficiary Designation Form: Primary Beneficiary: A QTIP Trust for the Benefit of the Surviving Spouse – with Required Trust Provisions (3 Pages)
$ 29.00

This Form designates a QTIP Trust for the surviving spouse as the Plan beneficiary. Due to Rev. Rul 2006-26, there are a number of issues to be addressed here. While the Beneficiary Designation Form itself is relatively simple, naming the QTIP Trust as the Plan beneficiary, there are a number of required provisions that must be included in the QTIP Trust itself to assure that the participant will achieve the desired result with respect to this designation. The provisions that must be incorporated in the QTIP Trust are also a part of this Form. The term “income” must be specifically defined to comply with Rev. Rul. 2006-26. The spouse must have the right to require the trust property to be made “productive”. There must be a requirement for not less than the required minimum distribution to be paid to the trust annually. A QTIP election must be made for both the Plan and the Trust. All of these provisions are included below.

 

Beneficiary Designation Form: Primary Beneficiary: Children Outright; Remote Descendants as Successor Beneficiaries (1 Page)
$ 29.00

This Form directs the Plan benefit to be divided into separate shares for the participant’s children, and such shares to be paid outright to such children. If a child does not survive the participant, the Plan benefit passes to the descendants of a deceased child by right of representation – also outright. If desired here, the draftsman can add additional provisions for either trusts or custodian accounts for younger and/or disabled beneficiaries.

Beneficiary Designation Form: Primary Beneficiary: Spouse Outright; Possible Disclaimer Options – Either Outright To Children, In Favor Of A Family Trust; Or To A Trust Solely For The Benefit Of Children
$ 29.00

This Form begins by leaving the Plan benefit outright to the surviving spouse. If the spouse accepts this designation, nothing further need be done. However, this Form also provides that should the surviving spouse disclaim all or any part of the Plan benefit, such disclaimed benefit passes to children outright. In the event the option of a disclaimer is desired, but the outright disposition to children is not desired, Alternative 1 provides that the Plan benefit shall pass to a Family Trust. The surviving spouse may be a beneficiary of a Family Trust, and the decedent’s Family Trust should be cross-referenced here. If, instead, it is desired that the disclaimer by the surviving spouse lead to a trust that is solely for the benefit of children, then Alternative 2 should be used. Alternative 2A directs the Plan benefit to a Trust already created by the participant; Alternative 2B provides for the creation of such a Trust. In Alternative 2A the appropriate cross-reference should be made; in Alternative 2B additional trust provisions, as desired, may be added. Note the inclusion of required minimum distribution directions in all discussions of payments to trusts.

Beneficiary Designation Form: Primary Beneficiary: Spouse Outright; Secondary Beneficiary: Children Outright (1 Page)
$ 29.00

This is a basic form by which the plan participant names the surviving spouse as the outright plan beneficiary. This gives the surviving spouse the option to roll over the plan benefit to the spouse’s own IRA. If the spouse does not survive, this Form provides for an outright distribution to the children or to the descendants of any children who do not survive the participant.

Beneficiary Designation Form: Primary Beneficiary: Spouse Outright; Secondary Beneficiary: Children Outright But Custodian Account for Minor and/or Disabled Beneficiaries (2 Pages)
$ 29.00

This Form provides for an outright disposition of the Plan benefit to the surviving spouse. If there is no surviving spouse, the Plan benefit passes to children and other descendants (by right of representation) outright. However, if a child or more remote descendant has not yet reached age 21, the Plan benefit is directed to be held by a custodian for the beneficiary under the appropriate Minors’ Act. If a beneficiary is disabled, the Plan benefit may continue to be held for the disabled person by the decedent’s legal representative. (The draftsman may wish to insert more specific directions as to the management of a disabled beneficiary’s interest here – temporary arrangement, special needs trust, etc.)

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