The SECURE Act, enacted December 20, 2019, contains significant changes affecting inherited (“stretch”) IRAs, for deaths occurring after December 31, 2019.
Prior law allowed a designated beneficiary to take required...more
Everyone knows about the income and estate tax changes included as part of the Tax Cuts and Jobs Act of 2017 (the “Act”), but there are several overlooked provisions that may significantly affect taxation in a divorce. Some...more