The Baby Boomer generation is the first in American history to hold a sizeable proportion of their wealth in retirement plan accounts.  The 1960s-era law that allows workers to divert a portion of their earnings to tax-advantaged accounts has been a rousing success.  In fact, it has become commonplace for retirees to hold the bulk of their wealth in retirement plan accounts. That trend is likely to continue as concerns about the stability of the social security system and popularity of new and improved retirement plans motivate people to pump more and more money into their retirement accounts.  While tax-advantaged retirement plans might be a great way to save for retirement, it is not always easy to transfer that wealth and the associated tax advantages to the next generation through traditional estate planning techniques.  Retirement plan accounts are special in nature because they present challenges to those trying to integrate their retirement plans into their estate plans.  They also present a few opportunities.

Stretch IRAs