Our Reference Library is a work in progress, providing information specific
to Q4B Document Center, as well as estate planning information of general
interest, including articles that may have been contributed by others.
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IRA Conduit Trusts and Beneficiary Designations
Effective September 19, 2009, the IRA Conduit Trust provisions in the document packages
assembled at Q4B Center have been changed to create individual IRA Conduit Trusts
for each heir (rather than using one common conduit trust for multiple heirs).
This change allows funds to be distributed to one beneficiary (from his or her separate
trust) without requiring a distribution to another beneficiary. The following articles
explain the use of the IRA Conduit Trust and the various factors to be considered when
choosing an IRA or other retirement plan beneficiary.
- Using Separate IRA Conduit Trusts
- IRA Beneficiary Options
- Choosing A Beneficiary Of A Retirement Account
- Sample IRA Conduit Trust Beneficiary Designations
Estate Planning Articles
- Taxation of Estates - 2011
- Generation-skipping Trusts
- The Living Trust - Who Should Have One?
- What Does It Mean To Have A Good Estate Plan?
- Glossary of Estate Planning Terms
"Tips By E-Mail" Archive
- Explanation Of Groups
- Charities As Trust Beneficiaries
- Special Needs Beneficiaries
- Qualified Domestic Trust
- Control of a Trust - What Does It Mean?
The foregoing material is made available on an "AS IS" basis only, to the fullest extent permitted by law, without warranties of any kind, either express or implied, including but not limited to warranties of title or implied warranties of merchantability or fitness for a particular purpose or use, accuracy, completeness, usefulness, and/or safety, or those arising by operation of law, statute, usage of trade, course of dealing or otherwise. This material is not intended as, nor shall be considered or interpreted as, the practice of law or the rendering of legal services, or the providing of legal advice.