1. Why You Need to Know How the IRA Distribution Rules Work.
2. Common Errors to Avoid in Planning for Your Retirement Distributions.
3. You Must Check Your IRA Beneficiary Forms.
4. How Your Retirement Assets Tie in with Your Estate Tax Planning.
5. Sample Beneficiary Forms.
6. Beneficiaries and Designated Beneficiaries.
7. Planning Reminders for Postdeath IRA Distributions.
8. Rights of Creditors.
Part 2 IRA Owner with a Nonspouse Beneficiary.
9. The Nonspouse Beneficiary.
10. IRA Owner Dies before the Required Beginning Date.
11. Required Minimum Distributions for an IRA Owner with a Nonspouse Beneficiary.
12. Distributions to a Nonspouse Beneficiary when IRA Owner Dies on or after Required Beginning Date.
13. Nonspouse Beneficiary Dies during “Standard Gap Period".
14. Inherited IRA Rules for Multiple Nonspouse Beneficiaries.
Part 3 IRA Owner with a Spouse as Beneficiary.
15. The Spouse as Primary Benficiary.
16. IRA Owner’s Death before Required Beginning Date.
17. Spouse Beneficiary’s Death during “Gap Period”.
18. IRA Owner’s Death on or after Required Beginning Date.
19. Checklist for Surviving Spouse Beneficiary Planning a Rollover or Direct Transfer.
Appendix IRS Tables.
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