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Integrating IRAs with SNTs
NAELA Special Needs Law Section Newsletter (2010)
  • Thomas E. Simmons
What happens when a client's IRA (or qualified retirement plan) names a third party supplemental needs trust (SNT) as a beneficiary? From a tax perspective, the result might not be pretty. The difficulty in integrating an SNT with an IRA lies in the "see through trust" rules which must be observed in order to qualify for beneficial income tax treatment.
Publication Date
Fall 2010
Citation Information
Thomas E. Simmons, Integrating IRAs with SNTs, NAELA Special Needs Law Section Newsletter (Fall 2010) at 8.