You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 9, 2004.
- Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004);
- Mandatory IRA rollovers of small cashouts;
- Group trusts;
- governmental plans run entirely by unions; and
- deemed IRAs .