Document Type

Article

Publication Date

January 2010

Disciplines

Estates and Trusts | Law | Tax Law

Abstract

What happens when a client's IRA (or qualified retirement plan) names a third party supplemental needs trust (SNT) as a beneficiary? From a tax perspective, the result might not be pretty. The difficulty in integrating an SNT with an IRA lies in the "see through trust" rules which must be observed in order to qualify for beneficial income tax treatment.

Publication Title

NAELA Special Needs Law Section Newsletter

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