Topic
IRA
195 published works
The Benefit of Benefits
Mandated Retirement Plans And Mega IRA Restrictions Among Retirement Proposals Falling Victim To Compromises in Budget Bill
By Scott E. Galbreath, J.D., LL.M (Tax)
The provision mandating that employers not otherwise offering a retirement plan to employees must offer an elective deferral only 401(k) plan or payroll deduction IRA for employees to save for…
Wills, Trusts & Estates Prof Blog
Article: Mega-IRAs, Boon or a Bane?
Albert Feuer recently published an article entitled Mega-IRAs, Boon or a Bane?, Wills, Trusts, & Estates Law ejournal (2021). Provided below is the abstract to the Article: Peter Thiel reportedly…
Wills, Trusts & Estates Prof Blog
Webinar: Tax & Estate Planning w/IRAs After the Secure Act
The following is from the program's announcement found here: Tax and Estate Planning with IRAs after the Secure Act 3 NY CLE Credits: 3 Skills; Transitional and Non-transitional; 3 NJ…
Wills, Trusts & Estates Prof Blog
Webinar: Tax & Estate Planning w/IRAs After the Secure Act
The following is from the program's announcement found here:Tax and Estate Planning with IRAs after the Secure Act 3 NY CLE Credits: 3 Skills; Transitional and Non-transitional; 3 NJ CLE…
Disputing Tax
Large IRAs and High-Income Retirement Savers Targeted by Amendment to Budget Reconciliation Bill
Last week, Richard Neal (D-Mass), chairman of the House Committee on Ways and Means, unveiled an amendment to help fund the $3.5 trillion budget reconciliation legislation that is currently under…
The Benefit of Benefits
Ways & Means Committee Says You Must Save For Retirement, But Not Too Much
By Scott E. Galbreath, J.D., LL.M (Tax)
My last blog article discussed how the $3.5 trillion budget proposal contains a provision requiring employers with 5 or more employees to offer a payroll deduction IRA program or salary…
Wills, Trusts & Estates Prof Blog
Mega-IRAs, Boon or a Bane?
Albert Feuer recently posted an updated version of his article, Mega-IRAs, Boon or a Bane?, on SSRN. The article also appears in 49 Comp. Plan. J. No. 8, 179 (2021).…
Wills, Trusts & Estates Prof Blog
Mega-IRAs, Boon or a Bane?
Albert Feuer recently posted an updated version of his article, Mega-IRAs, Boon or a Bane?, on SSRN. The article also appears in 49 Comp. Plan. J. No. 8, 179 (2021).…
Elder Law Issues
Update on SECURE
By Robert Fleming, PLC, Fleming, Curti
In late 2019, Congress dramatically changed the rules on IRAs and other retirement accounts inherited from a deceased owner. We talked (and wrote) about the changes at the time. But…
Elder Law Issues
Qualified Charitable Distributions and Your IRA
By Robert Fleming, PLC, Fleming, Curti
Qualified charitable distributions (QCDs, to the initiated) are a relatively recent addition to the federal income tax rules. Using them can make a real difference in the income taxes some…