Topic
IRA
195 published works
Wills, Trusts & Estates Prof Blog
Status of Tax Reconciliation Package
The United States Congress is in the final stages of its work on tax reconciliation legislation. Below are some of the highlights of the current version of the bill as…
Wills, Trusts & Estates Prof Blog
Retirement Benefits Update
Harvey B. Wallace II (Berry Moorman, PC) has recently published his column entitled Retirement Benefits Planning Update in Prob. & Prop., Jan./Feb. 2006, at 59.Here are some of the topics…
Wills, Trusts & Estates Prof Blog
Valuation of IRAs
The estate tax valuation of an IRA is not entitled to a discount for the income tax liability resulting when distributions are made to the beneficiaries according to the court…
Texas Estate Planning and Probate Law
Unlimited Charitable Gifts Through the End of 2005
The Hurricane Katrina Emergency Tax Relief Act (KETRA) allows unlimited gifts to charity up to a donor's total income until the end of 2005. This provision also permits unlimited IRA…
Finance & Bankruptcy Law Blog
Supreme Court Rules IRAs Are Exempt From the Bankruptcy Estate – Rousey V. Jacoway
In a unanimous decision, the United States Supreme Court recently reversed the Eighth Circuit Court of Appeals and held that debtors can exempt IRAs from the bankruptcy estate under section…