Join this session for a discussion about how to plan for retirement accounts with an emphasis on the Internal Revenue Code and Proposed Regulations. We'll start with a lesson about how to read the Code, where you'll learn some vocabulary, including the word paragraph, which does not mean what you think it means. Then we'll take a brief tour through some of the relevant Code and regulation provisions. We'll close with a discussion about how to plan for a surviving spouse as well as disabled and chronically ill beneficiaries. And if time permits, we might even get into a philosophical discussion about how someone who is younger than you could, in fact, be older than you (well, sort of).