Mathieu, Ranum & Allaire, PLLC
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Category Archives: Retirement Plans

BENEFICIARY DESIGNATIONS- SIMPLE MISTAKES THAT CAUSE BIG PROBLEMS

When you open an IRA, other retirement plans or annuities, the custodian always asks you to indicate in writing who should receive the balance in the account at your death.  This is called a “beneficiary designation”.  What could be simpler? All you have to do is list the primary beneficiary and name a “contingent” beneficiary… Read More »

Supreme Court Strikes Down DOMA June 26, 2013

In a landmark case, United States v. Windsor, https://www.supremecourt.gov/opinions/12pdf/12-307_g2bh.pdf, the United States Supreme Court struck down the Defense of Marriage Act on the grounds that it is an unconstitutional deprivation of the equal liberty of persons protected by the Fifth Amendment.  The syllabus to the opinion states “DOMA’s principal effect is to identify and make unequal a… Read More »

Protecting Your IRA’s Tax-Deferral for Your Beneficiaries

  PROTECTING THE TAX-DEFFERAL NATURE OF YOUR IRA AFTER YOUR DEATH On April 23, 2013, in Rameker v. Clark[i], the US Court of Appeals for the 7th Circuit stated that an inherited IRA (where the individual beneficiary is not the spouse) is not exempt from creditors. The court reasoned that that kind of account is… Read More »

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