Between The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and a handful of private letter rulings, 2003 wasn't nearly as good for retirement benefits estate planning as sunny 2002. Many trusts created before 2003 now must be amended. Continuing problems with individual retirement account providers and the proliferation of exotic investment schemes for IRAs, provided drama in the normally humdrum world of estate planning for retirement benefits. Meanwhile, stirrings in
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