Hello,

Most knowledgeable lawyers say that if a 401 K has a designated beneficiary, then it is not included in Decedent’s Estate tax, but the web is full of misinformation. A lawyer, who I am thinking to hire to draw a trust, also thinks that it is included in the estate tax computations.

I am looking for a definitive document (preferably from IRS) which CLEARLY states one way or the other. Most IRS documents are very lengthy and go in circles (I am a simple person, not a lawyer).

Thanks.

Surendra