Nov 28, 2023  
2021-2022 Catalog 
2021-2022 Catalog [ARCHIVED CATALOG]

TA 337 Individual Retirement Plans and Distributions

3 unit(s)
Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs, including various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 337.

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