Practice Management>Regulation & Compliance

PLR 201021038

IRS ignores trust amendment designed to create designated beneficiary PLR 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan. In this ruling, a husband named the bypass trust created upon his wife's death pursuant to their revocable trust as the beneficiary of his individual retirement account. Upon the husband's death,

Jan 01, 2011

IRS ignores trust amendment designed to create “designated beneficiary”

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TAGS: Research / WMIQ Regulation & Compliance

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