Trust Wording for IRA Stretch

What is the necessary verbiage required within a living trust so as to preserve the stretch for beneficiaries of an IRA account? The individuals are on their second marriage, and are using a trust to ensure that their separate kids are not disenherited. Thanks!



Your lawyer should know how to draft it. See PLR 200235038. Also see my article on this in the March 2004 issue of the BNA Tax Management Estates, Gifts & Trusts Journal: http://www.kkwc.com/docs/AR20041209132954.pdf



The link does not open the document, at least, not for me.
Thank you.
Janine



I noticed that links to Bruce’s firm stopped working a few days back. Perhaps he can look into it as I assume this is related to the site itself.



Janine/Starlight and Alan: thanks for letting me know that our website was down. Our computer guys have fixed it, so the link to my article should work now.



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