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June 13, 2013

Estate of Beneficiary Cannot Disclaim


A beneficiary of a retirement account can make a valid disclaimer (IRC § 2518). However, the legal representative of a beneficiary’s estate cannot make a disclaimer [Nickel v. Estes, 122 F.3d 294 (5th Cir. 1997)



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Annual Benefit Limit

Definition The annual benefit limit for defined benefit plans is the lesser of: A) 100% of the participant’s average compensation for his or her highest

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IRA Rules