Topic
IRA
195 published works
Connecticut State & Local Tax Alert
IRC 408(d)(8) Charitable Donations via IRA Distributions Achieves Connecticut Income Tax Savings, Too
Although Section 408(d)(8) has been part of the Internal Revenue Code (“IRC”) for more than 10 years, and provides for a popular benefit by enabling persons who are older than…
Connecticut State & Local Tax Alert
New Court Decision a Positive Development for Connecticut’s Retirement Security Exchange
Connecticut is one of five states that, in recent years, has implemented an “auto-IRA” program, in which private employers automatically deduct a set amount from their employees’ paychecks and contribute…
Rubin On Tax
IRS Blesses 2nd Marriage Planning Technique for IRA
A common issue in planning for marriages with prior children is how to provide for the surviving spouse, while also making provision for children of a prior marriage or relationship.…
Wills, Trusts & Estates Prof Blog
Book on Effective Use of IRA Assets in Estate Planning
Seymour Goldberg published a Book entitled Effective Use of IRA Assets in Estate Planning (includes IRS Compliance Issues and Asset Protection Planning) (2018). Provided below is an excerpt from the…
The CPA Desk
Your Year-End Tax and Financial To-Do List
By Emily Smikal
With the dawn of 2019 on the near horizon, here’s a quick list of tax and financial to-dos you should address before 2018 ends. Check your FSA balance. If you…
Wills, Trusts & Estates Prof Blog
CLE on IRA Trusts: RMDs and Ensuring the Stretch
The National Business Institute is holding a teleconference entitled, IRA Trusts: RMDs and Ensuring the Stretch, on Thursday, December 20, 2018, at 11:00 a.m. to 12:30 p.m. Central. Provided below…
The CPA Desk
How Can Charitable IRA Rollover be Beneficial in 2018?
The considerations involved in deciding whether to make a direct IRA rollover have changed in light of the Tax Cuts and Jobs Act (TCJA). If you’re age 70½ or older,…
Wills, Trusts & Estates Prof Blog
What Every Spouse Needs to Know About Inheriting IRAs
Inheriting an individual retirement account (IRA) can have some unforeseen pitfalls, and a few of the potential mistakes (and steps to avoid them) depend on if the beneficiary is a…
Wills, Trusts & Estates Prof Blog
CLE on Drafting IRA Trusts
The National Business Institute is holding a video webcast entitled, Drafting IRA Trusts, on Thursday, October 18, 2018, at 9:00 a.m. - 4:00 p.m. Central Time. Provided below is a…
Wills, Trusts & Estates Prof Blog
CLE on Estate Planning with Retirement Plans and IRAs: How to Do It Right
The American Law Institute is holding a webcast / telephone seminar entitled, Estate Planning with Retirement Plans and IRAs: How to Do It Right, on Thursday, November 15, 2018. Provided…