Estate and Income Tax Analysis of Plan Distributions
Distributions from qualified plans present a formidable array of tax and ERISA traps for unwary plan sponsors and participants. WPG and WLG develop tailor-made distribution strategies that consider the clients’ cash flow needs, comply with government regulations and minimize income, estate and excise taxes.

For our clients whose retirement plan assets constitute a significant portion of their estates, WPG works together with WLG estate planners and administrators to ensure that distribution planning is coordinated with the client’s estate planning. These efforts include ensuring that the plan distribution qualifies for the estate tax marital deduction, determining the propriety of using pension assets to fund a credit shelter trust or QTIP Trust, using disclaimers to ensure the best estate and income tax results, creating specialized trusts that qualify as pension beneficiaries, and advising clients on “stretch-out” IRAs.
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