Navigating the Estate-bequest Terrain

1. Profit sharing plans, 401(k) and 403(b) accounts.
2. Roth IRAs are not subject to federal income tax.

Kathleen A. Stephenson is of counsel with the Philadelphia office of Pepper Hamilton LLP. Lisa B. Petkun is a partner in the tax department of Pepper Hamilton. On the Record keeps readers up to date on the latest tax and planning issues pertaining to fundraising endeavors and charitable organizations.