A silver lining in the dark cloud of taxation: Code section 691(c)
Article Abstract:
The IRC section 691(c) income tax deduction for income in respect of a decedent (IRD) received by beneficiaries where estate tax was paid on IRD, is the subject of this article which focuses on distributions from IRAs and qualified employee benefit plans.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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The RMA-IRA: reduced RMDs and valuation discounts for Roth conversions?
Article Abstract:
The author discusses the use of restricted management accounts in combination with individual retirement accounts as an estate planning technique to transfer assets to family members at significant discounts.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
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The larger the island of knowledge, the longer the shoreline of wonder
Article Abstract:
Issues that often arise when families or individuals plan for tax benefits in distributions from individual retirement accounts and qualified benefit plans are examined.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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