401(k) Retirement Plan Administrator
BDS Consulting Group
|
Pension Investors Corp
|
Pinnacle, An NPPG Company
|
Principal Legal Content Specialist - Benefits
Bloomberg Industry Group
|
Defined Benefit Plan Administrator
Pension Investors Corp of Orlando Inc
|
401(k) Retirement Plan Administrator
Heritage Pension Advisors, Inc.
|
My Benefits, LLC
|
Littler Mendelson, P.C.
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
![]() |
![]() ![]() ![]() |
<< Previous news item | Next news item >>
Rev. Rul. 2006-26: Clarification of QTIP Elections for IRAs, DC Plans and Marital Trusts (PDF)
Internal Revenue Service [IRS] ![]() [Official Guidance] May 4, 2006
15 pages. Excerpt:'If a marital trust described in Situations 1, 2, or 3 is the named beneficiary of a decedent's [IRA] or ... defined contribution plan, under what circumstances is the surviving spouse considered to have a qualifying income interest for life in the IRA (or qualified retirement plan) and in the trust for purposes of an election to treat both the IRA and the trust as qualified terminable interest property (QTIP) under § 2056(b)(7) of the Internal Revenue Code?
|
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above). |
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified). |