“Where Death and Divorce Collide: A Few Things Trust and Estate Lawyers Need to Know about Family Law.”

estate planning tools

Torrance, California, September 14, 2016 Christopher Moore, a member of A Better Divorce, a collaborative law group based in the south bay area of Los Angeles County, California, will address the Central Arizona Estate Planning Council in Phoenix, Arizona, on October 3, 2016. The topic will be “Where Death and Divorce Collide: A Few Things Trust and Estate Lawyers…

Read More

Planning Opportunities

Collaborative Divorce

This is the forth in a multi-part series by Christopher M. Moore. Read Part 1 (PENALTY-FREE DISTRIBUTIONS FROM RETIREMENT PLANS BEFORE AGE 59½ : A WINDOW OF OPPORTUNITY),  Part 2 (Retirement Plan Interests as Community Property) and Part 3 (Taxation of Retirement Plan Withdrawals) Planning Opportunities The two common opportunities for planning afforded by Code §72(t) are those relating to distribution pursuant to a QDRO and periodic…

Read More

Taxation of Retirement Plan Withdrawals

This is the third in a multi-part series by Christopher M. Moore. Read Part 1 (PENALTY-FREE DISTRIBUTIONS FROM RETIREMENT PLANS BEFORE AGE 59½ : A WINDOW OF OPPORTUNITY) and Part 2 (Retirement Plan Interests as Community Property) The rules governing the taxation of retirement plan withdrawals may be summarized as follows: All such withdrawals are ordinary income for federal and state…

Read More

Retirement Plan Interests as Community Property

This is the second in a multi-part series byChristopher M. Moore. Read Part 1 (PENALTY-FREE DISTRIBUTIONS FROM RETIREMENT PLANS BEFORE AGE 59½ : A WINDOW OF OPPORTUNITY) here. Retirement plan interests are community property to the extent that the benefits are earned or accrued during the marriage.There are two judicially-approved ways to divide the community interest…

Read More