Topic
IRA
195 published works
Wills, Trusts & Estates Prof Blog
Supreme Court Grants Certiorari Over Inherited IRA Issue
As I have previously discussed, the Seventh Circuit Court of Appeals held that funds within an IRA are not necessarily retirement funds so the funds could not be shielded from creditors.…
Benefit Notes
IRAs and Bankruptcy – This is a Technical One
By Stinson LLP
This post deals with protecting IRAs in bankruptcy – and the IRA was ultimately protected – but the arguments made are ones that only an ERISA junkie might appreciate. 1.…
Wills, Trusts & Estates Prof Blog
CLE on Beneficiary Designation Problems
The American Bar Association Section of Real Property, Trust and Estate Law will sponsor a CLE entitled, When Good Benes Go Bad or Missing Beneficiary Designation Problems with Qualified Plans…
Minnesota Employer
IRA and Employee Benefit Provisions in “Fiscal Cliff” Legislation
By Steve Brunn
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law, avoiding the automatic tax increases and spending cuts that had been referred to as…
Dollars & Sense
Opportunity for Retroactive 2012 Gift from IRA to Charity: But You Must Act Before February 1, 2013
By Admin
The American Taxpayer Relief Act of 2012 (“TRA 2012”), passed by Congress and signed into law by the President on January 2, 2013, prevents many of the tax hikes that…
New Jersey Law Blog
IRAs May Be Executed Against for Attorneys’ Fees
An IRA account may not be insulated from a Family Court's reach when the account holder fails to comply with a Court Order to pay attorneys' fees incurred by the…
Asset Protection Law Journal
Retirement Plans and IRAs are Well-Protected from Creditors
By Ken Laino
This is the time of year when we are all focused on taxes. This includes our tax returns for 2011 and tax planning for 2012. So it is an appropriate…
Labor Law Prof Blog
Zelinsky on Romney’s IRA
Edward Zelinsky (Cardozo) just posted on OUP Blog Mitt Romney's IRA. Here's an excerpt:On a personal level, I enjoyed the news reports that Mitt Romney holds assets worth tens of…
Wills, Trusts & Estates Prof Blog
Fraudulent Promoters Targeting Self-Directed IRA Owners
Almost four months ago, the SEC issued a formal alert advising investors to be watchful of fraudulent promoters targeting self-directed IRAs. Self-directed accounts currently represent $94 billion of IRA savings,…
Wills, Trusts & Estates Prof Blog
Stretch IRA Planning
The IRS recently allowed a taxpayer who was a minor to undo a lump-sum distribution from an inherited IRA and avoid the 10% early distribution penalty. This ruling is one…