American Bar Association
 
Qualified Plans Committee

ABA Section of Real Property, Trust & Estate Law

Qualified Plans Committee

Mission

The Committee considers tax and other legal issues relating to retirement plans and other employee benefits, with special emphasis on tax-qualified retirement plans (including employee stock ownership plans or ESOPs), individual retirement accounts, and executive compensation and other arrangements, including government, not-for-profit, and church programs. The Committee monitors proposed and enacted legislation affecting tax-qualified retirement plans and other employee benefits. The Committee prepares technical comments on legislation and regulations, publishes information for Section members on these topics, and participates in or sponsors Section CLE programs.

Programs, Meetings and Events

Committee Events

Conference Call--Effect of Clark v. Rameker Decision

July 25, 2014
Please join the Qualified Plans Committee on Friday, July 25 at 12:00-1:00 p.m. CDT for a teleconference discussion of Clark v. Rameker.
On June 12, the U.S. Supreme Court unanimously ruled that an inherited IRA is not exempt from claims of creditors under the Bankruptcy Code provision that generally exempts "retirement funds" in certain tax exempt accounts from creditors. The text of the opinion is linked in the "Resources" section below, along with a brief outline by Alson R. Martin reviewing the case.
Call-in number: 866-646-6488 Participant Passcode: 538 070 02591


A more complete review of Clark v Rameker will occur as an eCLE at 1:00pm CDT on August 5, 2014. Register today by clicking here. If you prefer to FAX or register as a group, you can download the REGISTRATION FORM here.


 
Committee Events

    SCINs and Private Annuities

    11/18/2014-11/18/2014

    Program information will be available

    2014 Paralegal eLearning Program: Immediate Pre-Mortem Planning

    08/14/2014-08/14/2014

    What to do when a client is dying or on death bed: retitle assets to avoid probate, make annual exclusion gifts, pre-pay tuition, sell closely held (hard to value) business interests, fractionalize real estate, update beneficiary designations,

    Protection of IRA & Qualified Plan Assets after Clark v. Rameker

    08/05/2014-08/05/2014

    Retirement plan assets have become a major factor in the USA, amounting to approximately $23trillion as of December 31, 2013. Individual Retirement Accounts (IRA) were some $6.5trillion of that total, and have been looked upon as a tool for closing out many company and government sponsored retirement ...

LISTSERV Communication

In order to send a message to the listserve, send the message as an email to the address below. You must be a member of the Committee to use the listserve.

RPTE-QUALIFIEDPLANS@mail.americanbar.org

In order to access the listserve archive, please click here. Please note that you will need to create a new password, separate from your regular ABA password, in order to use this archive.


more...

Leadership

Chairs:

Farnam, Thomas

Vice-Chairs:

Suhre, Karen

Committee Roster  

Modified by Adam Bielawski on July 25, 2014

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