-
Internal Revenue Service ignores trust amendment designed to create designated beneficiary — Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan. This ruling involved an individual retirement account owned by a surviving spouse. The surviving spouse named a bypass trust created under his wife's revocable trust as the IRA's beneficiary. The bypass trust provided that upon the
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]