Solve Common Challenges Posed by Retirement Assets

In this perfect companion to ICLE’s Probate & Estate Planning Institute, Professor Christopher R. Hoyt delivers an in-depth analysis of situations that estate planners commonly face with clients who have large amounts of retirement assets. Learn optimal planning strategies to get the best tax outcomes with the least amount of complexity.

You will be able to:

• Grasp the rights that one spouse has in the other spouse’s retirement assets
• Know when a prenup won’t affect the disposition of a married employee’s assets in an employer plan
• Understand remedies available to children from a first marriage when an ex-spouse received assets
• Identify when it’s best for a parent to name a tax-exempt charitable remainder trust as the beneficiary of an IRA
• Explore why it’s difficult to get income tax benefits from charitable gifts under current law
• Employ strategies that can get tax savings to donors, including "bunching gifts"