Charitable Planning for Tax-Favored Retirement Accumulations

Fair, Andrew J.; Maisel, Melvin L.
September 2000
CPA Journal;Sep2000, Vol. 70 Issue 9, p14
Academic Journal
Presents a number of planning scenarios and discusses alternative techniques regarding charitable planning for tax-favored retirement accumulations in the United States. Internal Revenue Service regulations regarding distribution planning for individuals who die before the required beginning death (RBD); Exceptions to the RBD rules; Terms of the disclaimer planning approach. INSET: In Brief..


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