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Taxation & Estate Planning

: TaxProf Blog

9th Cir.: Minor Child (Secondary Beneficiary of Father's Retirement Account) Liable for Tax on Distribution After Mother (Primary Beneficiary) Kills Father

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The Ninth Circuit ruled on Monday that a minor child of a woman who killed her husband (the child's father) was liable for the tax on a distribution from his father's retirement account as its ?distributee? because the wife, although listed as the plan's primary beneficiary, was ineligible under Oregon...

Full post as published by TaxProf Blog on November 24, 2010 (boomark / email).

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