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Lecture Employee benefits and retirement planning - Chapter 9: Estate and retirement planning with qualified plans and IRAs

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This chapter begins with a general discussion of estate and retirement planning with qualified plans and IRAs, what it is, when to use it, and advantages and disadvantages. A section on tax implications follows discussing the estate tax, the marital deduction, required distributions, taxation of distributions, and an income tax deduction for estate taxes attributable to the IRA or qualified plan. |

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