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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Previous Title: | Mezzullo, Louis A., 1944- Estate and gift tax issues for employee benefit plans. |
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Main Author: | |
Corporate Authors: | , |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management Inc.,
2013-
|
Series: | Tax management portfolios ;
378-4th |
Subjects: | |
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LEADER | 00000cai a2200000Ia 4500 | ||
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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 |