Free Article
Tax opinion: Transferring an IRA out of trust
Provided here (with permission of the publisher) is my article published in the July 2008 issue of Estate Planning Studies which is in the form of a sample tax opinion addressed to an IRA provider explaining why it's legal (and nontaxable) for the IRA provider to allow the transfer of an IRA out of a trust to the trust beneficiaries.
Download the article (pdf)