List of Forms by Chapter
Chapter 1 — Beginning the Postmortem Estate Planning Process
Chapter 2 — Administration of Trusts and Estates
Chapter 3 — The Effective Use of Disclaimers in Estate Administration
Chapter 4 — Going to Court — Or Not
Chapter 5 — Estate Tax Elections and Strategies
Chapter 6 — Gift Tax and Generation-Skipping Transfer Tax Elections and Strategies
Chapter 7 — Income Tax Elections and Considerations
Chapter 8 — Qualified Retirement Plans and Individual Retirement Accounts
II. [8.2] Actions Immediately Following Participant’s Death
III. [8.11] Required Beginning Date and Required Minimum Distribution Pre- and Post-SECURE Act
IV. [8.17] Classes of Beneficiaries
V. [8.22] Application of the Required Minimum Distribution Rules Postmortem
VII. [8.49] See-Through Trusts
VIII. [8.54] The Multiple-Beneficiary Rules and the Separate Account Rule
IX. [8.59] Inherited Individual Retirement Accounts for Non-Spouse Designated Beneficiary or Eligible Designated Beneficiary
X. [8.62] Postmortem Changes
XI. [8.79] Special Issues and Considerations
XIII. Qualified Retirement Plan Postmortem Timeline and Checklist
Chapter 9 — Insurance
Chapter 10 — Business Interests
Chapter 11 — Asset Protection During Estate and Trust AdministrationAn IICLE® Online Library subscription is required to view this content. For more information or to subscribe, click here.