Location of Principal Office:
2100 Burnett Plaza
801 Cherry Street
Fort Worth, Texas 76102-6898

Noel C. Ice, Attorney At Law
Cantey & Hanger, L.L.P.
Board Certified, Estate Planning and Probate Law,
Texas Board of Legal Specialization, 1983.
PERSONAL BIO


(817) 877-2885 (Atty. Dir. Line)
(817) 877-6094 (Sec. Dir. Line)
(817) 877-2800 (C&H Receptionist)
(817) 877-2807 (FAX)

Last Update Wednesday, June 09, 2004 04:53 PM

 

Home

What's New Forms Guides and Articles Excel Templates Personal Bio Favorite Links Mission Statement What I Do ( Fees) Where I'd Rather Be Charitable Giving
LIST OF ARTICLES AND FORMS

 

Guides and Articles
Subdirectories link to articles on Pensions, IRAs, Trusts, Probate, etc. There is a separate page for Forms

TrustsAndEstates.net

(To see what I am interested in when not earning a living, visit
www.philosophyforum.net )











E-mail me at
teleice@TrustsAndEstates.net

Clicking the Iceberg Will Always Take You Home.

Up Guest_Page List of Articles Est. Planning Articles Nutshell Memos Probate IRAs & Qual. Plans

Up ESOPs Treatise MRD Regs

100 (or so) Do's and Don'ts in Estate Planning For Qualified Plans and IRAs This is the shortest article I have ever written. I have used it successfully in several recent talks. True it is not super technical, but it is fun, and contains a couple of jewels.
The Final Minimum Distribution Regulations (Copiously) Annotated The MRD regulations are not easy reading. I believe that this annotated version of the regulations is one of the best things I have written. And the other person who has read it agrees with me.
42.0021 Creditor Protection for IRAs in Texas In the words of Forest Gump, "this is all I have to say on the subject."

Community Property in Qualified Plans and IRAs

This short article discusses the U.S. Supreme Court decision in Boggs, among other things.

 

 
Hot Topics in IRA and QP Distributions 2000
This is a FAQs article which attempts to answers roughly 50 cutting edge questions, including a number of questions involving trusts as beneficiaries of IRAs and QPs.
  
 
 Roth IRAs
Including Technical Corrections In The IRS Restructuring and Reform Act of 1998
and The Final Regulations  

This is an 135 page article on Roth IRAs. It is not particularly user friendly. I took a fairly technical approach here, parsing the statute word for word, eventually quoting it, and almost all of the final regulations, in full, using a question and answer format and adding comments where I thought it appropriate.
  
  
EGTRRA Provisions Affecting IRAs and Qualified Plans There was more ink spilled in EGTRRA changing the employee benefit rules than in re-writing the estate and gift regime, although you probably have heard more about the latter. Here is an article that is about 95% complete that is devoted to the pension provisions. If you are interested in the estate and gift changes, see Steve Aker's article on the Guest Page.

The Minimum Distribution Rules in a Nutshell

This is a short memo (less than 15 pages) that condenses the minimum distribution rules applicable to qualified plans, IRAs, etc. after age 70&1/2 and at death. This article could be of use the to the attorney or C.P.A. as well as to the general public. For the 800 page "Full Monty" version push the green button: