J.K. LASSER

Retirement assets often represent a substantial portion of a taxpayer's wealth. The retirement assets may be accumulated in a 401(k) plan, 403(b) arrangement, a 457 governmental plan, in any type of qualified plan, or in an IRA. Regardless of the retirement-type arrangement that is involved, the tax consequences of making the right move at the right time can be financially beneficial for the taxpayer and his/her family. Conversely, making the wrong move at the wrong time can be financially hazardous to both the taxpayer and his/her family.

This guide will help you avoid costly common errors when dealing with retirement assets that you wish to leave to your family.

Topics will include common errors in retirement distribution planning; why many IRA beneficiary forms are defective; how the inherited IRA rules work; how the spousal IRA rules work; how to tie in your estate plan with your retirement accounts; who should pay the estate tax on your retirement accounts; and much more.