Topic
IRA
195 published works
Nonprofit Law Prof Blog
IRS Issues Release on Year-End Giving; Expiration of IRA Rollover
The IRS issued IR 2011-118 reminding taxpayers of new charitable giving provisions that have taken effect in the last several years - rules for clothing and household items, substantiation rules…
Wills, Trusts & Estates Prof Blog
IRA Owners and Inheritors Should Act by December 31
December 31 is the date to remember for owners of an IRA or inheritors of an IRA alike. If you set up and funded your own IRA, it is mandatory…
Nonprofit Law Prof Blog
2011 Transfers from an IRA to Charity
In The Upside of Gifts Made Directly From I.R.A.'s, the New York Times reminds us of some of the circumstances in which a taxpayer may want to benefit charity by…
Tax, Trusts & Estates Law
IRA Charitable Rollovers Extended for 2010 and 2011
One component of the 2010 Tax Act enacted on December 17th that did not receive widespread attention was the extension of the direct IRA charitable rollover rules for 2010 and…
Nonprofit Law Prof Blog
Punishing Good Deeds: 2010 RMD’s Cannot Be Re-Directed Towards Charitable Contributions, IRS Spokesman Says
The Service recently missed an easy opportunity to correct a Congressional mistake by not allowing taxpayers who had previously received a required minimum distribution from their IRA an opportunity to…
Tax, Trusts & Estates Law
Two More Reasons to Consider Converting Your IRA to a Roth IRA Before Year End
This year – 2010 – has been the year of the Roth IRA, with new rules in place permitting taxpayers in any income tax category to convert their traditional IRAs…
The Retirement Plan Blog
IRA says hey, “don’t you (forget about me)”
By Jerry Kalish
Pictured on the right is the cover of the soundtrack album for the 1985 movie by the late John Hughes, The Breakfast Club, which included Don't You (Forget About Me)…
Family Law Prof Blog
Increased Value of Husband’s IRA Due to Community Efforts
By Family Law
The Arizona Court of Appeals recently disagreed with the family court that "[an] increase in value of [a husband's] IRA Accounts can be attributed solely to the inherent nature of…
Wills, Trusts & Estates Prof Blog
Retitling Inherited IRA’s
If you inherit an IRA, retitling the IRA so that it clearly reflects the owner's death and the new beneficiary can provide valuable benefits. According to Kelly Greene, Getting the…
Michigan Estate Planning Law Blog
“To Convert, Or Not To Convert”….No Income Limits on Roth IRA Conversions Beginning January 1, 2010
By TJ Wall
Part of the 2006 tax reconciliation bill is about to matter to many of us come January 1, 2010. It's sort of a good-news/bad-news deal -- but more good than…