Estate planning: planning for retirement plan benefits

Article Abstract:

An estate plan should include retirement plan distributions to designated beneficiaries upon the death of the plan member. The estate is often made the beneficiary but it cannot be the designated beneficiary. However, a trust can be used as a designated beneficiary. Another method would have allowed deferrals of benefits, thus converting the retirement plan to act as a trust for the beneficiaries.

Methods, Pension funds, Estate planning

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Amortizing bond premiums can provide tax savings for investors

Article Abstract:

Bond premiums may be amortized to affect their yield after taxes and reportable interest income. Alternative minimum tax as well as taxability of Social Security benefits may be affected by such amortization. Amortizing using either the constant yield or straight-line methods is usually preferable to no amortization, but in general the straight-line method is preferable.

Taxation, Economic aspects, Investments, Bonds, Bonds (Securities), Amortization

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