Of the various protective strategies that you mentioned for non-ERISA retirement accounts, which do you most generally use?

Our own firm generally prefers the international LLC strategy. This protects the IRA from any creditor. We also recommend that the international LLC invest the IRA proceeds with a creditor protected investment portfolio from a jurisdiction that shelters these accounts. We have other strategies that can protect distributions from the IRA, such as distributions to domestic LLCs and limited partnerships. What is important with any strategy is that it be reviewed by a retirement account specialist to ascertain that the plan remains fully tax-compliant.

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