Corporate transactions’ effect on retirement plans
This article discusses several key factors that CPAs and benefit plan advisers should consider to help successfully integrate plans during a merger or acquisition.
Types & Qualifications
5 key benefits of cash balance plans
These plans offer much greater flexibility than traditional defined benefit plans, which have more rigid requirements.
Why small business owners should have a qualified retirement plan
Increasing contributions can qualify some business owners for additional tax deductions.
If and when to borrow from a qualified retirement plan
This article analyzes how an employee should decide whether to borrow from his or her qualified retirement plan.
Abusive Roth IRA transactions
The IRS identified transactions that improperly avoid limits on contributions to Roth IRAs.
IRS announces 2018 pension contribution limits under tax reform act
The IRS revealed that the recalculated 2018 pension contribution limits are unchanged from the numbers issued before the tax reform bill was enacted.
IRS announces 2018 pension plan contribution limits
The IRS released the inflation-adjusted amounts that apply to pension and 401(k) plans for 2018.
The 60-day rollover rule: Self-certifying waiver eligibility
A recent IRS pronouncement allows self-certification of some permissible reasons for a waiver of the 60-day requirement for rollover contributions.
2018 pension plan contribution limits are announced
The IRS released the inflation-adjusted amounts that apply to pension and 401(k) plans for 2018.
Federal retirement savings plan ended
Due to “extremely low” demand and high costs, the Treasury Department announced that it is ending the myRA retirement savings program.
Self-help stock purchase not IRA distribution
A taxpayer’s end run around an IRA custodian does not result in a taxable IRA distribution.
Treasury ends myRA retirement savings program
Due to “extremely low” demand and high costs, the Treasury Department announced that it is ending the myRA retirement savings program.
IRS cannot recharacterize DISC commissions paid to Roth IRA
The IRS could not recharacterize, under the substance-over-form doctrine, commissions paid by a DISC to two Roth IRAs as dividends..
Self-Certification Spells Relief for Late IRA Rollovers
The IRS self-certification procedure allows taxpayers who fail to meet the 60-day rollover requirement to claim eligibility for a waiver.
Final Rules Permit Split Pension Benefits
The IRS issued new rules giving retirement plan participants greater flexibility in choosing how to receive their pension benefits.
2017 Pension Contribution Limits Announced
While many limits remained the same as 2016, some were raised to reflect cost-of-living increases.
Nondiscrimination Relief for Closed Defined Benefit Plans Extended
The IRS extended a relief provision that allows sponsors of closed defined benefit plans to comply with the nondiscrimination rules of Sec. 401(a)(4).
Defined Benefit Plan Participants Can Receive Lump Sum and Annuity Under New Rules
The Irs issued new rules giving retirement plan participants greater flexibility in choosing how to receive their pension benefits.
Determining Investment in the Contract for Phased Retirement Distributions
The IRS issued guidance on how to determine the investment in contract for calculating certain retirement distributions.
New DOL Rules Increase Scrutiny of IRA Trustee Fees
This column addresses issues facing IRA trustees.
