Integrating IRAs with SNTsNAELA Special Needs Law Section Newsletter (2010)
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 DateFall 2010
Citation InformationThomas E. Simmons, Integrating IRAs with SNTs, NAELA Special Needs Law Section Newsletter (Fall 2010) at 8.