IRAs

Roth IRA Planning

The opportunity to get more assets into Roth vehicles via various means has evolved over the last several years.

MyRAs Now Available Nationwide

Treasury said eligible individuals nationwide may now open a new retirement account for people with earned income who may lack access to an employer-sponsored retirement plan.

How the New One-a-Year IRA Rollover Rule Applies

The IRS clarified how the change in the way it interprets the statutory one-rollover-per-year rule for individual retirement arrangements affected 2014 rollovers and how the rules apply in 2015.

Newsletter Articles

TAX REFORM

Traps for the unwary: Tax Cuts and Jobs Act changes

By now many of us are familiar with the various provisions of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. Here is a list of changes together with (perhaps) unexpected nuances.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.