Retirement Planning

IRS Finalizes Regulations on Use of QLACs

New IRS rules provide that longevity annuity payments will not be required to begin prematurely, thus adding flexibility to retirement planning and helping to protect individuals from outliving their savings.

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.

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.

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

Newsletter Articles


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.


Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.