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- Title
Using the IRD Deduction to Improve Wealth Preservation.
- Authors
Kassimir, Maurice R.; Sherrod, Tonia; Maisel, Melvin L.
- Abstract
Focuses on income in respect of a decedent (IRD) associated with qualified retirement plans and individual retirement accounts (IRA) where the spouse is not the designated beneficiary in the United States. Examples of IRD assets; Minimum distribution rules for qualified retirement plans and IRA; Definition of a designated beneficiary; Postmortem income tax planning with the IRD deduction; IRD deduction calculation.
- Subjects
UNITED States; TAXATION of estate planning; INCOME in respect of decedent; TAXATION of individual retirement accounts; TAXATION
- Publication
CPA Journal, 2000, Vol 70, Issue 9, p35
- ISSN
0732-8435
- Publication type
Article