Recommended Articles

*Indicates an item that is new or updated on this website as of 4/08/05, compared with the last update (10/14/04.)

In this section, I recommend articles that can help estate planners in their practice.

A trio of don't-miss articles in the September 2004 issue of Trusts & Estates (Vol. 143, No.9); find these at your local law library or subscribe to Trusts & Estates at their website www.trustsandestates.com (where these articles may be posted at some point):

“Retiree-Friendly Regulations”
by Thomas C. Foster and Robert G. Sanford, Jr.

Thomas C. Foster and Robert G. Sanford, Jr., provide an excellent summary of the new final minimum distribution regulations for defined benefit plans (and other plans that issue annuity benefits) in “Retiree-Friendly Regulations,” page 60.

“Debunking a Myth”
by Christopher R. Hoyt

Christopher R. Hoyt painstakingly explains the difference between a pecuniary gift contained in an IRA beneficiary designation (perfectly “ok”) and a pecuniary gift in a will or trust that is funded by assignment of an IRA (problematic), in “Debunking a Myth,” page 47.

“Can Creditors Tap Retirement Assets?”
by Alvin J. Golden

Alvin J. Golden describes the latest twists and turns in the creditor-protection aspects of retirement benefits, discussing two recent federal cases, Yates v. Herndon and Hoult v. Hoult in “Can Creditors Tap Retirement Assets?” (page 54).

“Planning for Community Property Retirement Benefits and IRAs”
By Edward V. Brennan, Esq.

For a thorough discussion of what to do with retirement benefits in a community property state, read “Planning for Community Property Retirement Benefits and IRAs” by Edward V. Brennan, Esq., in Estate Planning magazine, Vol. 29, No. 4 (WGL/RIA Apr. 2002), page 187.