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	<title>Mason Law, PC &#187; Tax Issues</title>
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	<description>Medicaid, Nursing Home Law, Special Needs Law, Wills and Trusts in North Carolina</description>
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		<title>Naming A Trust As IRA Beneficiary: Great Idea? Bad Idea?</title>
		<link>http://masonlawpc.com/2011/10/naming-a-trust-as-ira-beneficiary-great-idea-bad-idea/</link>
		<comments>http://masonlawpc.com/2011/10/naming-a-trust-as-ira-beneficiary-great-idea-bad-idea/#comments</comments>
		<pubDate>Sun, 02 Oct 2011 21:34:25 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[Banking]]></category>
		<category><![CDATA[General]]></category>
		<category><![CDATA[IRAs & Retirement Plans]]></category>
		<category><![CDATA[Medicaid]]></category>
		<category><![CDATA[Nursing Homes]]></category>
		<category><![CDATA[Special Needs Planning]]></category>
		<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[Irrevocable trusts]]></category>
		<category><![CDATA[special needs trusts]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=1256</guid>
		<description><![CDATA[According to conventional wisdom you should always name your spouse as beneficiary of an IRA. Let’s smash some traditional pumpkins (I am writing this in October, after all). Read on to understand why it might be a great idea to name a trust as the beneficiary of an IRA and what some of the trade-offs [...]]]></description>
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		<title>Kill Your IRA. Get Away With Murder.</title>
		<link>http://masonlawpc.com/2011/10/kill-your-ira-get-away-with-murder/</link>
		<comments>http://masonlawpc.com/2011/10/kill-your-ira-get-away-with-murder/#comments</comments>
		<pubDate>Sun, 02 Oct 2011 21:19:41 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[General]]></category>
		<category><![CDATA[IRAs & Retirement Plans]]></category>
		<category><![CDATA[Medicaid]]></category>
		<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Individual Retirement Plan]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[nursing home]]></category>
		<category><![CDATA[Taxes]]></category>
		<category><![CDATA[Terminating an IRA]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=1252</guid>
		<description><![CDATA[For many people, this may be a great time to kill an IRA. Dismantle it. Take it down. Cash it in. And save thousands of dollars doing it. Especially as we head into the home stretch of 2011. Many of my financial advisor friends are now on the floor. They think I’ve “gone ‘round the [...]]]></description>
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		<title>CASH-IN A BIG IRA AND PAY BIG MEDICARE PREMIUMS</title>
		<link>http://masonlawpc.com/2011/05/cash-in-a-big-ira-and-pay-big-medicare-premiums/</link>
		<comments>http://masonlawpc.com/2011/05/cash-in-a-big-ira-and-pay-big-medicare-premiums/#comments</comments>
		<pubDate>Tue, 03 May 2011 13:48:30 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[Banking]]></category>
		<category><![CDATA[Medicare]]></category>
		<category><![CDATA[Social Security]]></category>
		<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[cashing in an IRA]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[Medicare premiums]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=1111</guid>
		<description><![CDATA[&#160; What does cashing in an IRA, or perhaps converting to a Roth IRA, have to do with Medicare premiums? Maybe a lot . . . a lot of your money. Occasionally a person going into a nursing home may have to cash in an IRA. In other situations converting a traditional IRA into a [...]]]></description>
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		<title>The Impact of Estate Tax Repeal on Elder Law</title>
		<link>http://masonlawpc.com/2010/01/the-impact-of-estate-tax-repeal-on-elder-law/</link>
		<comments>http://masonlawpc.com/2010/01/the-impact-of-estate-tax-repeal-on-elder-law/#comments</comments>
		<pubDate>Mon, 25 Jan 2010 01:45:59 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[General]]></category>
		<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[Carry Over Basis]]></category>
		<category><![CDATA[Estate Tax]]></category>
		<category><![CDATA[Estate Tax Repeal]]></category>
		<category><![CDATA[section 1014]]></category>
		<category><![CDATA[section 1022]]></category>
		<category><![CDATA[Stepped Up Basis]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=798</guid>
		<description><![CDATA[Loss of Stepped-Up Basis Means Carry Over Basis As things stand now (February 11, 2010) stepped-up basis in inherited assets has been drastically curtailed.  The estate tax went into automatic repeal on January 1, 2010, and with it went the stepped-up basis rules.  Whether those rules come back, and if so in what form and [...]]]></description>
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		<title>Estate Tax Repeal: Some Tax Changes Affecting All Of Us?</title>
		<link>http://masonlawpc.com/2010/01/estate-tax-repeal-some-tax-changes-affecting-all-of-us/</link>
		<comments>http://masonlawpc.com/2010/01/estate-tax-repeal-some-tax-changes-affecting-all-of-us/#comments</comments>
		<pubDate>Thu, 21 Jan 2010 14:53:46 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[Basis]]></category>
		<category><![CDATA[Estate Tax Repeal]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=792</guid>
		<description><![CDATA[Here&#8217;s an issue we&#8217;re watching VERY carefully.  Congress sprung a surprise on most us by letting the estate tax go into &#8220;repeal mode&#8221; (which was set up back in 2001). We all assumed Congress would NEVER let that happen. Assuming can be dangerous, of course. Of particular concern to many is the possibility of a [...]]]></description>
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		<title>Total Return Trusts, Unitrusts and Power to Adjust</title>
		<link>http://masonlawpc.com/2010/01/total-return-trusts-unitrusts-and-power-to-adjust/</link>
		<comments>http://masonlawpc.com/2010/01/total-return-trusts-unitrusts-and-power-to-adjust/#comments</comments>
		<pubDate>Thu, 07 Jan 2010 22:10:46 +0000</pubDate>
		<dc:creator>Bob Mason</dc:creator>
				<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Trusts generally]]></category>
		<category><![CDATA[north carolina]]></category>
		<category><![CDATA[principal and income]]></category>
		<category><![CDATA[total return trusts]]></category>
		<category><![CDATA[unitrusts]]></category>

		<guid isPermaLink="false">http://masonlawpc.com/?p=576</guid>
		<description><![CDATA[Robert A. Mason, CELA Originally published in The Will and the Way, NC Bar Ass’n (3/2003) Ch-ch-ch-ch-changes Turn and face the strange ch-ch-changes Don&#8217;t want to be a richer man Ch-ch-ch-ch-changes Turn and face the strange ch-ch-changes Just gonna have to be a different man Time may change me, but I can&#8217;t trace time David [...]]]></description>
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