The Advisor's Guide to the Retirement Distribution Rules

In this competitive environment it is important to add value to your practice. A knowledge of retirement distribution planning is a subject that can enhance your practice. This is especially true today because many of your clients have accumulated considerable amounts of wealth in their retirement accounts. These retirement accounts can be transferred to your clients' heirs and can provide for decades of growth for these tax deferred accounts. This practical guide that explains many of the retirement distribution rules will help you achieve this knowledge. Your clients and their heirs need this vital information. This knowledge will help both you and them.

This guide includes coverage of such issues and materials involving:

1. What rules apply if you die before your required beginning date?
2. What rules apply if you die after your required beginning date?
3. What happens if you die and have multiple beneficiaries of your retirement account?
4. How do the heirs of your retirement account take advantage of the separate share rules?
5. If you die and fail to receive your entire required minimum distribution for the year of death, what happens to the unpaid required minimum distribution?
6. Why is a spousal rollover important in distribution planning?
7. What action should a surviving spouse beneficiary take and when?
8. What happens if a surviving spouse erroneously rolls over a required minimum distribution?
9. When must required minimum distributions commence from a Roth IRA?
10. What penalty applies to an erroneous rollover?
11. If a beneficiary subsequently dies after the death of the IRA owner, what happens?
12. May a beneficiary in pay status name a successor beneficiary?

This guide not only provides an analysis of the retirement distribution rules but also illustrates by specific examples how the retirement distributions rules work. Over sixty examples are covered in this guide.