“Thought for the Day” #668 – by Stephen R. Elville, J.D., LL.M.

February 18, 2016

One of the most challenging aspects of special needs planning is properly structuring how retirement plan assets are to flow for the benefit of the special needs beneficiary in the most tax-efficient manner.  If you are planning to leave an IRA or qualified plan to a trust for a special needs beneficiary, careful planning is necessary to maximize the stretch out of distributions over the life of the beneficiary.