Add to ORKGIn April 2002, the IRS released new regulations that greatly simplify the rules regarding required distributions from IRAs and certain qualified retirement plains. This articles summarizes these new rules by applying them to the two categories into which each retiree must fall and analyzing the effect of the four possible beneficiary designations available to retirees
nternal Revenue Code Section 72(t)(1) assesses an additional 10% tax on early withdrawals from quali...
Traditional IRAs. Under the legislation, an individual is not considered an active participant in an...
Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax o...
In April 2002, the IRS released new regulations that greatly simplify the rules regarding required d...
In 2002, the IRS issued simplified regulations governing required minimum distributions (RMDs) for I...
Individual retirement accounts (IRAs) are generally a significant part of any client\u27s estate the...
Tax sheltering earned income for use in later years has become the cornerstone of many taxpayers’ re...
The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified r...
This article examines new proposed regulations that make changes to minimum required distribution ru...
Contrary to past beliefs, Roth IRAs can benefit retirees. This article discusses retirement planning...
With the rising importance of individual retirement accounts (IRAs), which now total onequarter of U...
Soon the largest cohort of workers in U.S. history will be eligible to retire. Most will have only t...
In the interest of encouraging workers to save for retirement, Congress has authorized several kinds...
This column reviews various requirements of qualified retirement plans, their myriad rules and requi...
As increasing life expectancy and inflation diminish the purchasing power of retirement savings, car...
nternal Revenue Code Section 72(t)(1) assesses an additional 10% tax on early withdrawals from quali...
Traditional IRAs. Under the legislation, an individual is not considered an active participant in an...
Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax o...
In April 2002, the IRS released new regulations that greatly simplify the rules regarding required d...
In 2002, the IRS issued simplified regulations governing required minimum distributions (RMDs) for I...
Individual retirement accounts (IRAs) are generally a significant part of any client\u27s estate the...
Tax sheltering earned income for use in later years has become the cornerstone of many taxpayers’ re...
The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified r...
This article examines new proposed regulations that make changes to minimum required distribution ru...
Contrary to past beliefs, Roth IRAs can benefit retirees. This article discusses retirement planning...
With the rising importance of individual retirement accounts (IRAs), which now total onequarter of U...
Soon the largest cohort of workers in U.S. history will be eligible to retire. Most will have only t...
In the interest of encouraging workers to save for retirement, Congress has authorized several kinds...
This column reviews various requirements of qualified retirement plans, their myriad rules and requi...
As increasing life expectancy and inflation diminish the purchasing power of retirement savings, car...
nternal Revenue Code Section 72(t)(1) assesses an additional 10% tax on early withdrawals from quali...
Traditional IRAs. Under the legislation, an individual is not considered an active participant in an...
Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax o...