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10 J. Retirement Plan. 1 (2007)

handle is hein.journals/jrlrp10 and id is 1 raw text is: COLUMNS
Speaking of Aging...
By Erlene Rosowskcy
Retirement Plan Strat
By Bruce D. Steiner

Current Developmen
By Peterj Meicher
Washington Wire
By Lawrence L. Bell

Vol. 10, No. 1 January - February 2007
Contents
5
egies                  7
ts and Planning Ideas  9
13

Deferred Compensation After 409A-Deal or No Deal?
By William L. MacDonald
Surprise-The Pension Protection Act Requires Plan Amendments
By Arthur H. Kroll
Thinking About Allocating Capital to Alternative Investments?
By Ed Maran

17
23
25

Funding Pecuniary Gifts with Retirement Benefits:
The IRS has it Half Right
By Natalie B. Choate                                       29
RMD Calculations Become More Complicated
for Individual Retirement Accounts Owning Annuities
By Bruce A. Tannahill and Tim Bennett                       37
The No-Roth 401 (k)-Left-Behind Program: A Rationale
By MichaelJ.Jones and Robert S. Keebler                     41
Hedging Estate Planning Mortality Risk: The GRAT-SCIN Strategy A
By Robert S. Keebler                                       4j3
Protecting and Preserving Wealth in Today's Litigious Society
ByJames P. Weller                                          45
CONFERENCES        52

ARTICLES