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TAX LAW UPDATE

Handler, David A

Trusts & Estates

08-01-2005

TAX LAW UPDATE

Byline: Handler, David A
Volume: 144
Number: 8
ISSN: 00413682
Publication Date: 08-01-2005
Page: 12
Section: BRIEFING
Type: Periodical
Language: English

From David A. Handler, partner with Kirkland & Ellis LLP in Chicago, we have this report:

* Disclaimer of IRA qualifies after receipt of required distribution. In income Ruling 2005-36, 2005-26 IRB 1368 (June 27) the Internal receipts Service ruled that a beneficiary of a decedent's individual retirement account (IRA) who received a required minimum distribution





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