Individual retirement accounts (IRAs) are generally a significant part of any client's estate these days. Professional estate planners must familiarize themselves with the multifarious rules that affect IRAs and take into account basic planning requirements to avoid potential catastrophic tax traps for the client and liability for the advisor. This article highlights twenty-two significant issues with IRAs that estate planners must address.
Stephens, Jack E.
"Ticking Time Bombs in IRA Planning for Professionals,"
Marquette Elder's Advisor: Vol. 1
, Article 8.
Available at: https://scholarship.law.marquette.edu/elders/vol1/iss4/8