Leaping to the Right Conclusion

One of the more controversial issues in recent years has been the valuation of retirement benefits for federal estate-tax purposes. Some practitioners have taken the position on returns, with full disclosure, that an interest in a qualified plan or individual retirement account1 should be valued at less than the sum of all its investments. And closing letters have been received for some of these estates.

One of the more controversial issues in recent years has been the valuation of retirement benefits for federal estate-tax purposes. Some practitioners have taken the position on returns, with full disclosure, that an interest in a qualified plan or individual retirement account1 should be valued at less than the sum of all its investments. And closing letters have been received for some of these estates. The theory is that the built-in income tax on retirement plans should be taken

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.

TAGS: Archive
Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish