Trusteed IRAs. Integrate and simplify your retirement and estate plans

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1 Trusteed IRAs Itegrate ad simplify your retiremet ad estate plas

2 Trusteed IRAs from Merrill Lych Trust Compay To create the legacy of your dreams, you may eed more tha a Idividual Retiremet Accout ad a will. That s why Merrill Lych Trust Compay* (MLTC) created Trusteed Traditioal ad Trusteed Roth IRAs. They allow you to preserve the tax advatages of your retiremet assets for as log as possible while providig maximum cotrol over how the assets are passed o to future geeratios. A substatial portfolio of tax-advataged retiremet assets ca do more tha help to provide fiacial security for you at retiremet. Properly structured ad maaged, your retiremet assets may be able to provide a legacy that ca have a lastig effect o your family. Trusteed IRAs accomplish all this through a sigle accout that combies a IRA ad a trust. Ad it offers you the importat assurace that assets ca be professioally maaged ad ivested o a fiduciary basis by Merrill Lych Trust Compay. They are IRS-approved solutios that provide flexibility ad security that ca be difficult to achieve ay other way. Few compaies offer this type of estate plaig solutio. This brief guide outlies the beefits of Trusteed IRAs ad explais how you ca use them to help meet family ad fiacial objectives that exted geeratios ito the future. * Merrill Lych Trust Compay is a divisio of Bak of America, N.A. Merrill Lych Wealth Maagemet makes available products ad services offered by Merrill Lych, Pierce, Feer & Smith Icorporated ( MLPF&S ), a registered broker-dealer ad member SIPC, ad other subsidiaries of Bak of America Corporatio ( BAC ). Trust ad fiduciary services are provided by Merrill Lych Trust Compay, a divisio of Bak of America, N.A., member FDIC, a wholly owed subsidiary of BAC. Ivestmet Products: Are Not FDIC Isured Are Not Bak Guarateed May Lose Value MLPF&S ad Bak of America, N.A., make available ivestmet products sposored, maaged, distributed or provided by compaies that are affiliates of BAC or i which BAC has a substatial ecoomic iterest, icludig BofA TM Global Capital Maagemet. 1

3 Trusteed IRAs Trusteed Traditioal ad Trusteed Roth IRAs combie the tax advatages of a IRA with the flexibility ad cotrol of a trust all i a sigle documet. The result is a powerful plaig tool that delivers the beefits of either tax-deferred or tax-free asset accumulatio alog with the ability to cotrol how, whe ad i what amouts your IRA assets are distributed to your heirs while satisfyig applicable federal tax law. You may fid a Trusteed IRA especially valuable if you: Seek cotrol over who receives IRA assets, i what amouts ad whe Are cocered about IRA maagemet i the evet of icapacity Wat to exted the tax-deferral of a traditioal IRA or ay tax-free earigs accumulatio of a Roth IRA to beefit childre, gradchildre or other heirs Have remarried ad wat to provide for a curret spouse ad childre from a previous marriage Wat to preserve cotiuity of IRA maagemet durig lifetime ad after death Are cocered about the fiacial disciplie or sophisticatio of heirs Have a o-u.s. citize spouse The Trusteed IRA structure allows you to meet all of these eeds ad others as well. 2

4 Trusteed IRAs: Uique ad powerful plaig tools Esure security i the evet of icapacity If you become icapacitated ad are ot able to maage your fiacial affairs, you would be uable to persoally istruct the custodia of your IRA o ivestig your accout, makig required miimum distributios (RMDs) or eve usig fuds to support you. With a custodial IRA, the oly way your family may access assets is through a Durable Power of Attorey with appropriate provisios that you must sig i advace or by havig a guardia appoited by a court. With a Trusteed IRA, MLTC, actig as trustee with ivestmet discretio, ca ivest your IRA assets, esure RMDs are made, pay bills as appropriate, ad address other eeds. Stretch IRA beefits 1 A Trusteed IRA may be ideal if you have a substatial IRA, or are thikig about rollig over 401(k) or other qualified retiremet pla assets ito a IRA. Trusteed IRAs eable you to preserve the uique tax advatages of these assets ad pass them o to succeedig geeratios. With most IRAs, your origial beeficiary may withdraw ay amout, for ay reaso, at ay time potetially jeopardizig the goal of extedig tax beefits for future geeratios. With a Trusteed IRA you ca regulate distributios over the lifetime of your beeficiary ad eve split it ito separate accouts for idividual beeficiaries, with differet distributio stadards for each. If the amout of the RMD is isufficiet, you ca authorize MLTC, at its discretio, to pay out additioal sums for your beeficiary s health, educatio, maiteace ad support. You ca allow beeficiaries to choose their ow beeficiaries or desigate successor beeficiaries yourself so you ca cotrol who will have access to your assets. Help to maximize estate tax savigs Soud estate plaig provides fiacial security to your heirs i the most tax-efficiet way. Oe Trusteed IRA payout optio allows your survivig spouse to miimize your combied taxes by disclaimig all or a portio of your IRA i order to take advatage of ay uused portio of your estate tax exemptio. Your spouse will still receive icome from the disclaimed IRA assets, but the assets i the disclaimed IRA do ot become part of your spouse s estate. As a result, upo your spouse s death, they pass to the beeficiaries you desigate free from federal estate tax. Provide for your curret spouse ad the childre of a previous marriage Trusteed IRAs allow you to arrage for your spouse to receive icome for life, ad also give MLTC, as trustee, discretio to use the IRA pricipal for his or her beefit. Upo the death of your spouse, the IRA ca be split ito shares for your childre ad gradchildre as you have desigated. Provide for a spouse who is ot a U.S. citize A spouse who is ot a U.S. citize does ot qualify for the ulimited marital deductio, so estate tax may be payable upo your death. Trusteed IRAs ca be structured to avoid estate taxes o assets passed to a o-u.s. citize survivig spouse util the pricipal is distributed. 1 The Stretch IRA is ot a type of IRA, but rather a techique to exted the assets of a IRA beyod your lifetime, possibly to multiple geeratios. The stretch IRA strategy is desiged for idividuals who will ot eed to use assets durig retiremet. It is helpful to cosult your tax ad fiacial advisor(s) to assist you i determiig whether a stretch IRA strategy ca help you to ehace your retiremet ad estate plas. 3

5 Trusteed IRA solutios Your retiremet assets may become a sigificat part of your legacy. Just as you have importat plas for other assets i your estate, you may also have specific goals for your IRA, 401(k) or other qualified pla assets. Before the itroductio of Trusteed IRAs, the most commo way to esure these goals were met was to establish a trust ad desigate it as beeficiary of your custodial IRA or qualified retiremet pla. MLTC Trusteed IRAs have provided may cliets with a simpler optio: a streamlied ad efficiet way to help meet estate plaig objectives by combiig your IRA ad a trust i a sigle accout. My goal for my IRA is to: Help provide fiacial security ad professioal maagemet of my IRA i the evet of my icapacity or that of my heirs Implemet a Stretch IRA to exted tax advatages for geeratios ad beefit my iteded heirs Cotrol who receives IRA assets, i what amouts ad whe Trasfer IRA assets at death efficietly ad cosistet with my overall estate pla Fid a trustee to itegrate my IRA with a trust I have already created Reduce estate taxes Retai the tax beefits of my qualified pla ad pass them o to heirs Assure that at the death of my beeficiaries, remaiig assets pass as I ited MLTC Trusteed IRA solutio: I the evet of your icapacity, MLTC ca cotiue to provide professioal ivestmet maagemet, pay bills, make ay RMDs ad provide for your loved oes, all withi the Trusteed IRA. We ca also work with a aget uder a properly drafted Power of Attorey. If you have either, your IRA assets ca oly be accessed through a court s ivolvemet. MLTC ca make the stretch uder the terms you specify, so IRA assets have the opportuity for cotiued tax-deferred or tax-free growth, depedig o the type of IRA. For IRAs outside a trust, your heirs may withdraw the etire IRA defeatig your pla to provide them with a icome stream for life ad exted potetial tax-advataged growth. A Trusteed IRA allows you to customize who receives your IRA assets, i what amouts ad whe. This ca help you care for heirs you wat to support, i the way you specify. It allows much more flexibility, customizatio ad cotrol tha a traditioal IRA. Trusteed IRAs are a IRA ad a trust i oe accout. They ca elimiate the cost ad complexity of separate IRA ad trust accouts ofte used whe plaig for IRAs. MLTC ca work with attorey-drafted trust documets to implemet estate plaig with IRAs. Selectios o the beeficiary desigatio forms may eable you to reduce federal estate tax while providig for your iteded beeficiaries i the maer you direct. The Trusteed IRA accepts rollovers from 401(k), 403(b) ad other qualified plas, as well as IRAs, Keogh, SEP ad other retiremet vehicles. Trusteed IRAs allow you to direct how ad to whom remaiig assets pass at the death of a beeficiary. 4

6 Trusteed Traditioal IRA or Trusteed Roth IRA? To help cliets take advatage of the tax beefits of a Roth IRA, MLTC offers both a Trusteed Traditioal ad a Trusteed Roth IRA. You may fid it advatageous to roll your IRA, 401(k) or other qualified pla asset ito a Trusteed Roth rather tha a Trusteed Traditioal IRA. What are the advatages of a Trusteed Roth IRA? A Trusteed Roth IRA offers: Federal (ad possibly state) icome tax-free accumulatio of earigs RMDs eed ot be made durig the origial ower s lifetime, eablig fuds to stay i the accout potetially accumulatig earigs o a tax-free basis. The potetial to help miimize estate taxes Should you cosider a Trusteed Roth IRA? I geeral, a coversio to a Trusteed Roth IRA could be beeficial if you: May be i the same or a higher tax bracket whe you retire Tax cosequeces of covertig Icome tax Typically, Roth IRA coversios require you to pay icome tax o ay of the rollover-eligible pre-tax assets coverted, with such tax due i the year of coversio. You should always cosult a tax professioal prior to takig ay distributios from your retiremet savigs or covertig fuds to a Trusteed Roth IRA. Estate tax As with a traditioal IRA, the value of the Roth IRA will be icluded i your gross estate for federal estate-tax purposes. However, the amout of icome tax paid o the coversio will reduce the size of your gross estate, which could result i federal estate-tax savigs if your estate is large eough to be subject to estate tax. Do t expect to eed the IRA assets to fud your retiremet ad could beefit from icome tax-free accumulatio of earigs Wish to leave assets to childre ad other heirs icome tax free Have the resources to pay icome taxes o the coversio from o-ira assets Wish to reduce the taxable value of your estate Expect the value of IRA assets to appreciate substatially i the future For a withdrawal from a Roth IRA to be federal icome tax free, it must be cosidered qualified. There is a five-year holdig period whe determiig whether earigs ca be withdraw tax-free as part of a qualified distributio from a Roth IRA. This period begis Jauary 1 of the tax year of the first cotributio or the year of coversio to ay Roth IRA. The distributio must be made after the five-year holdig period, ad the idividual must have reached age 59½, be deceased, disabled or use the fuds for a first-time home purchase (lifetime limit of $10,000). There is a 10% additioal federal tax (i additio to ordiary icome tax) for oqualified withdrawals of earigs take before age 59½, uless a exceptio defied by the Iteral Reveue Code applies. A special provisio applies for coverted assets. If a oqualified withdrawal is made withi five years of the coversio, the earigs withdraw will be subject to icome tax, ad the etire withdrawal may be subject to a 10% additioal federal tax uless a exceptio applies. 5

7 Creatig a Trusteed IRA Your Merrill Lych Fiacial Advisor ca: Explai the features of Trusteed IRAs Help you evaluate optios Draw o the expertise of a Trust Specialist to address your eeds You ca establish your Trusteed IRA as easily as opeig a rollover IRA. Your Trusteed IRA ca also receive rollover distributios from your 401(k) or other qualified retiremet plas whe you retire or chage jobs. Workig with your attorey ad other advisors Your Fiacial Advisor ca complemet the existig relatioship you have with your attorey, accoutat ad other professioals. Together they ca help you achieve all the plaig beefits of a Trusteed IRA. Deliverig expert trust services ad ivestmet maagemet stregth Merrill Lych is a leadig provider of trust ad ivestmet services. I additio, Merrill Lych Trust Compay is part of oe of the atio s largest ad most experieced corporate fiduciaries. You will beefit from the persoal service of a local professioal, your Merrill Lych Fiacial Advisor, as well as specialized experiece i admiisterig Trusteed IRAs. I additio to Trusteed IRAs, our experiece spas the full rage of persoal ad charitable trusts. Merrill Lych Trust Compay provides flexible ad sophisticated strategies for ivestmet maagemet that leverage the capabilities of Merrill Lych ad those of idepedet moey maagers. Our ope-architecture platform of fiduciary ivestmet alteratives provides you with access to the full spectrum of asset classes ad ivestmet styles to address your ivestmet objectives. For more iformatio To fid out how you ca take advatage of Trusteed IRAs, cotact your Merrill Lych Fiacial Advisor who will parter with a team of Trust Specialists. They will brig together the resources of the Merrill Lych Trust Compay to help you achieve your log-term goals for your retiremet assets. 6

8 Ay tax statemets cotaied herei were ot iteded or writte to be used, ad caot be used for the purpose of avoidig U.S. federal, state or local tax pealties. Neither Merrill Lych or its Fiacial Advisors provide tax, accoutig or legal advice. Cliets should review ay plaed fiacial trasactios or arragemets that may have tax, accoutig or legal implicatios with their persoal professioal advisors. Merrill Lych, Pierce, Feer & Smith Icorporated offers a broad rage of brokerage, ivestmet advisory (icludig fiacial plaig), bakig, trust, mortgage ad other fiacial services ad products. The ature ad degree of advice ad assistace provided, the fees charged, ad cliet rights ad Merrill Lych s obligatios will differ amog these services Bak of America Corporatio. All rights reserved. AR32AC PM-1112

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