Estate and gift tax issues for employee benefit plans /

" ... discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plan...

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Bibliographic Details
Previous Title:Mezzullo, Louis A., 1944- Estate and gift tax issues for employee benefit plans.
Main Author: Mezzullo, Louis A., 1944-
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Book
Language:English
Published: Arlington, VA : Tax Management Inc., 2013-
Series:Tax management portfolios ; 378-4th
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LEADER 00000cai a2200000Ia 4500
001 839442817
003 OCoLC
005 20180928035612.0
008 130416c20139999vau x l b 0 2eng d
020 |a 9781558719941 
020 |a 1558719946 
040 |a HHS  |b eng  |c HHS  |d OCLCO  |d BRY  |d BNA  |d OCLCA  |d OCLCF  |d OCLCO  |d OCLCQ  |d VLA 
043 |a n-us--- 
049 |a VLAM 
050 4 |a KF6289.A1  |b .T32 v.378 2013 
100 1 |a Mezzullo, Louis A.,  |d 1944- 
245 1 0 |a Estate and gift tax issues for employee benefit plans /  |c by Louis A. Mezzullo 
260 |a Arlington, VA :  |b Tax Management Inc.,  |c 2013- 
300 |a volumes (loose-leaf) ;  |c 28 cm 
310 |a Updated irregularly 
490 1 |a Tax management portfolios ;  |v 378-4th 
500 |a Kept up to date with revision pages 
500 |a "This Portfolio revises and supersedes 378-3rd T.M." 
500 |a "Bloomberg BNA"--Cover 
504 |a Includes bibliographical references (pages C1-C4) 
505 0 |a Detailed analysis -- Background -- Transfer and income taxes; penalty taxes -- Planning -- Table of worksheets 
520 |a " ... discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail." 
650 0 |a Estate planning  |z United States 
650 0 |a Pension trusts  |x Taxation  |x Law and legislation  |z United States 
650 0 |a Gifts  |x Taxation  |x Law and legislation  |z United States 
650 0 |a Inheritance and transfer tax  |x Law and legislation  |z United States 
710 2 |a Tax Management Inc 
710 2 |a Bloomberg BNA 
776 0 8 |i Online version:  |a Mezzullo, Louis A., 1944-  |t Estate and gift tax issues for employee benefit plans.  |d Arlington, VA : Tax Management, [©2007]-  |w (OCoLC)60315537 
780 0 0 |a Mezzullo, Louis A., 1944-  |t Estate and gift tax issues for employee benefit plans.  |d Arlington, VA : Tax Management Inc., ©2007-  |z 9781558715967  |w (OCoLC)191554603 
830 0 |a Tax management portfolios ;  |v 378-4th 
907 |a .b2188053 
998 |a secnd 
999 |c 103145 
852 |a Law Library  |b Second Floor  |h KF6289.A1 .T32 v.378 2013  |p 33940004225411