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


States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.


Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.