Estate Planning with Benefits
General trust income tax rules
2003 Forefield article

Insurance tax rules
2013 summary



Basic rules and 401(a)(9) planning
Final 401(a)(9) regulations
Final 401(a)(9) regulations for DBs and annuities

Natalie Choate article on trust beneficiaries
Keith Herman article
2012 Nancy Hughes article
ACTEC article

Transfer to special needs trust and IRD exemption
Buchanan Ingersoll & Rooney PC article
PLR  201116005




Trust Beneficiaries
PLR 2010038019

Income in Respect of a Decedent
Michael Kitces article

Creditor Protection
Bove article
Borchers article