Skip To Main Content
John Barrie on Muck Rack

John Barrie

As seen in: New York Law Journal, Lexology, Idaho Press, Creative Cow, Bloomberg Tax, Parabola Magazine, Win the Inbox Podcast
Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work. Claim your profile

Get in touch with John

Contact John, search articles and posts on X, monitor coverage, and track replies from one place.

Learn more about Muck Rack

Actions

Share this page

Is this you?

As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
Claim your profile

Articles

Planning under SECURE 2.0 for Beneficiary Designation to Trust for Spouse—Part II

|
By John Barrie, Charles Baron, Hollis F. Russell, Barbara A. Sloan
| New York Law Journal Verified
8. There is significant new guidance on trust beneficiaries. 3. Marital deduction/ credit shelter trust. A conduit trust will qualify for marital deduction treatment if the trust also contains a provision that requires the IRA net income, if greater than the annual RMD, be distributed to the surviving spouse. The same requirement can be included in an accumulation trust to qualify for the marital deduction.
Open in Who Shared Issue with article?

Planning under SECURE 2.0 for Beneficiary Designation to Trust for Spouse—Part I

|
By John Barrie, Charles Baron, Hollis F. Russell, Barbara A. Sloan
| New York Law Journal Verified
I. Introduction For married persons, this article addresses federal income and estate tax rules and planning techniques governing IRA beneficiary designations that name trusts as beneficiaries, focusing in particular on provisions for the surviving spouse in the context of credit shelter/marital deduction planning.
Open in Who Shared Issue with article?

Update Shift of Residence/Domicile From NY to Florida Part Two

|
By John Barrie, Christopher Marsala, Hollis F. Russell, Peter A. Wyman
| Win the Inbox Podcast
Law.com CompassLaw.com RadarVerdict SearchScholarChina Law & PracticeLegal Dictionary Click to enter your existing username and password or create a new account. Click to purchase an individual user subscription with your credit card. Related information Topics Expert OpinionTax This is Part 2 of a two-part article dealing with a taxpayer’s domicile and residence status as it pertains to tax planning in relocation from New York to Florida. Part 1 appeared in the Nov.
Open in Who Shared Issue with article?
See all 20 articles