Defined contribution plans

Distribution Options for Defined-Contribution Plans (Part II)

Executive Summary A rollover distribution from a qualified plan may be used as a short-term loan. The PPA ’06 allows tax-free charitable contributions out of traditional IRAs of up to $100,000 in 2007. When liquidating assets, consideration should be given to the source of the funds and the order used.

Newsletter Articles

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.