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December 2014 » IRS Ruling May Open Up a New Estate-Planning...
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Deborah Gonzalez, MPA, CPA, and Gouranga Ganguli, PhD, CPA (inactive)
While IRAs have been used by many taxpayers as a means of wealth accumulation for future financial security, the qualified disclaimer provision of IRC section 2518 has been used by many others as a generation-skipping asset transfer vehicle. The IRS's issuance of Private Letter Ruling 201245004 in 2012 appears to make it easier for taxpayers to satisfy the provision of a qualified disclaimer and thus make the generation-skipping feature of estate planning for IRA assets more easily attainable.
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