Publication Notice: “The Care & Feeding of Large IRAs” (Trusts & Estates Magazine, Dec. 2016)

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I am thrilled to announce the publication of my collaboration article with Natalie Choate, Esq. (a prolific writer and presenter in the area of retirement benefits), entitled “The Care & Feeding of Large IRAs“.  This article was published in Trusts & Estates Magazine on December 1, 2016.  A virtual copy of the magazine can be found using the link below (our article starts on page 12).  This article discusses the importance of conducting an “annual review” (essentially an “internal audit”) of large retirement accounts, particularly accounts that hold “non-traditional” assets, such as real estate, private equity, etc. (i.e., assets that are not publicly traded).  For example, specific IRS forms should be reviewed to make sure no IRS audit “red flags” are being raised, and all transactions over the prior 12-month period should be examined to look for any “prohibited transaction” and/or “unrelated business taxable income” (UBTI) problems. [or, for a pdf version of my article only, click here]