Naming beneficiaries should be the easiest task when it comes to estate planning,
right? Many people get this basic task all wrong, much to the joy of ex-spouses, the
IRS, and tabloids angling for a nasty inheritance scoop.
The A-B trust strategy has long been a staple of planners to help minimize their clients’ estate taxes. However, a significant complication of this approach occurs when the only, or primary, asset available to fund the trust is a retirement account such as an IRA.