Retirement Planning

Topics

January 1, 2014

Protection From Creditors for Retirement Plan Assets

This article will help tax practitioners come to grips with the unique intersection of the tax, bankruptcy, and ERISA laws in the area of retirement planning.

August 1, 2013

Cross-Border Pension Rollover Creates U.S. Taxable Income

As the global workforce becomes increasingly mobile, more and more workers must wade through the intricacies of cross-border taxation.

December 1, 2012

Pension Rescue and the Fair Market Value of a Permanent Life Insurance Policy

“Pension rescue” is a sales concept used to help sell life insurance. The problem with pension rescue is that it is based on a valuation of the life insurance policy that may not hold up to IRS scrutiny.

June 1, 2012

Key Planning Considerations for Cash Flow in Retirement

Assuring sufficient cash flow during retirement is a critical planning consideration. This column addresses various factors that affect cash flow for retirees in the current economic climate.

December 1, 2011

Strategies for the Social Security Safety Net

For approximately the next 20 years, 10,000 people a day will become eligible for Social Security retirement benefits and will be looking to a tax practitioner to help them plan for the future.

December 1, 2008

Taxation of Long-Term Care Insurance

Discussing LTC insurance should be a priority for all professional advisers in order to help protect the best interests of their clients and families as they enter the “golden years” of their lives.

August 1, 2008

An Analysis of the New Roth 401(k)/403(b) Plans

The Roth 401(k)/403(b) provisions combine characteristics of Roth IRA and traditional 401(k)/403(b) plans in one retirement program.

January 1, 2008

Baby Boomers Brace for Longevity Risk with Guaranteed Annuities

How can baby boomers continue to increase and protect their lump-sum nest eggs throughout their retirement years without the fear of running out of money?

November 1, 2007

Tax Planning for the Use of TIPS at Retirement

For some retirees, Treasury inflation-protected securities may be a valuable source of retirement income.

July 1, 2007

When to Begin Receiving Social Security Benefits

Editor: Michael David Schulman, CPA/PFS Social Security Administration (SSA) statistics indicate that a majority of U.S. citizens elect to begin receiving Social Security benefits at age 62; see Song and Manchester, “New Evidence on Earnings and Benefit Claims Following Changes in the Retirement Earnings Test in 2000” (July 2006), available