News & Analysis as of

Tax Planning › Qualified Retirement Plans › Individual Retirement Account (IRA)

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Why TPAs Shouldn’t Ignore SEP-IRAs—But Also Shouldn’t Stop There

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

If you’re a TPA and you’re not talking to your small business clients about SEP-IRAs, you’re missing the plot. But if you’re only talking about SEP-IRAs, you’re missing the opportunity....more

Offit Kurman

Equal Shares, Unequal Outcomes: Estate Planning Strategies for Parents and their Qualified Retirement Accounts

Offit Kurman on

Typically, a parent wishes to treat their children equally in their estate plan and presumes they will achieve this goal by dividing all their assets into equal shares upon their death. Accordingly, they will designate their...more

Carlton Fields

IRS Clarifies Application of Required Minimum Distribution Rules to Inherited Retirement Accounts

Carlton Fields on

The Secure Act, passed in 2019 and updated in 2022, made significant changes to the required minimum distribution (RMD) rules applicable to qualified retirement plans, IRAs, 403(b) plans, and other eligible deferred...more

Pullman & Comley, LLC

What Now? Estate Planning in 2022

Pullman & Comley, LLC on

After months of speculation, 2022 began with no new federal estate and gift tax legislation.  As the proposed legislation wended its way through the legislative process in 2021, the major proposed changes to federal estate...more

Freeman Law

Tax Court Addresses Self-Directed IRA

Freeman Law on

The recent Tax Court opinion in McNulty v. Commissioner, 157 T.C. No. 10 (2021) addressed whether distributions from a purported self-directed IRA were taxable. The Court also took up the question of whether tax penalties...more

Littler

Puerto Rico Treasury Department Issues Post-Earthquake Rules for Qualified Retirement Plan and IRA Distributions and Loans

Littler on

On February 20, 2020, the Puerto Rico Treasury Department (PR Treasury) issued Internal Revenue Circular Letter Number 20-09 (CC RI 20-09) to provide special rules and procedures applicable to distributions from qualified...more

Ward and Smith, P.A.

The SECURE Act: Elimination of the Stretch IRA

Ward and Smith, P.A. on

The "Setting Every Community Up for Retirement Enhancement Act of 2019" ("SECURE Act"), which Congress passed at the end of 2019, included changes that may significantly affect how your retirement accounts fit into your...more

Conn Kavanaugh

Important Changes in Retirement Planning

Conn Kavanaugh on

The holiday season is always a busy and eventful time, so you may have missed a new law that can impact how you plan for your retirement assets. On December 20, 2019, as part of a more comprehensive appropriations act, the...more

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