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Rock, paper, scissors: life insurance beneficiary designation beats will
- Bryan Cave LLP
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- USA
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- May 9 2013
The U.S. District Court in Minnesota, in Hall v. Metropolitan Life Insurance Company, D. Minn., No 0:11-cv-01269-DWF-LIB, 11513, declined to give
“Inherited IRA rollover” is not a true rollover
- Bryan Cave LLP
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- USA
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- December 17 2012
Section 408(d)(3) of the Code specifically deals with when a distribution from an individual retirement plan to an individual does not need to be included in the gross income of the individual recipient but rather may be paid into another IRA for the benefit of such individual
Recognition of income on roll out of split-dollar arrangement
- Bryan Cave LLP
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- USA
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- November 19 2012
The Tax Court in Neff v. Commissioner, TC Memo 2012-244 (8272012) recently ruled on the income tax consequences of the termination of a split dollar life insurance arrangement (“SDLIA”), in ruling that the payment of a discounted amount by the employees on the termination of the SDLIA resulted in the recognition of income to the employees to the extent of the difference between the amount owed to the corporation under the SDLIA and the amount the employees paid
Always read the fine print!
- Bryan Cave LLP
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- USA
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- June 18 2012
Sometimes failing to read the fine print in the IRA Account Agreement can have disastrous results, since the terms contained in the fine print of such Agreements on some pretty important points can vary greatly
Are inherited IRAs protected in bankruptcy?
- Bryan Cave LLP
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- USA
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- May 1 2012
Whether post-death creditor protection is available to inherited IRAs under the 2005 Bankruptcy Act has been the subject of a number of cases decided in the last several years
IRS roadmap for determining whether a trust is a “look through” trust
- Bryan Cave LLP
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- USA
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- April 9 2012
When a trust is named as the beneficiary of retirement benefits, there will be a designated beneficiary for purposes of the required minimum distribution (“RMD”) so long as the trust is a “look-through” trust, a trust that complies with the requirements set out in Reg
Current Search
- Jurisdiction - USA
- Firm Name - Bryan Cave LLP
- Author - Stephanie L. Moll
- Workarea - Employee Benefits & Pensions