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Using charitable giving techniques to offset income tax from Roth IRA conversions

Proskauer Rose LLP
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USA
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October 15 2010

In our June 2009 issue of Personal Planning Strategies, we explained that, beginning in 2010, all taxpayers, regardless of their income levels, will be eligible to take advantage of the opportunity to convert some or all of their traditional individual retirement accounts or other qualified retirement plans ("IRAs") to one or more Roth IRAs

PLR 201011036 (Dec. 14, 2009)

Proskauer Rose LLP
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USA
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June 7 2010

In this Private Letter Ruling request, the IRS held that the 10 early distribution penalty would not apply to taxpayer's withdrawals from his IRA because of taxpayer's disability

Year-end planning strategies

Proskauer Rose LLP
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USA
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December 15 2011

We have experienced yet another year of financial instability, both here and across the shores, which continues to engender some degree of anxiety among our clients

Private letter ruling 201144040 (November 4, 2011)

Proskauer Rose LLP
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USA
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January 9 2012

In PLR 201144040, the IRS waived the 60-day deadline for a rollover where the plan administrator gave the participant incorrect tax information

Last call for lifetime gifts to charities from individual retirement accounts?

Proskauer Rose LLP
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USA
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December 15 2011

As we reported in earlier issues of Personal Planning Strategies, the Pension Protection Act of 2006 included a provision that permits a person aged 70 or older to direct distributions of up to $100,000 per year directly from an Individual Retirement Plan ("IRA") to charity

Recharacterizing Roth IRA conversions

Proskauer Rose LLP
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USA
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December 15 2011

Beginning in 2010, many of our clients became eligible for the first time to convert their traditional individual retirement accounts or other qualified retirement plans ("Traditional IRAs") to Roth individual retirement accounts ("Roth IRAs") as a result of changes enacted under the Tax Increase Prevention and Reconciliation Act of 2005 ("TIPRA"

Search results

Using charitable giving techniques to offset income tax from Roth IRA conversions

PLR 201011036 (Dec. 14, 2009)

Year-end planning strategies

Private letter ruling 201144040 (November 4, 2011)

Last call for lifetime gifts to charities from individual retirement accounts?

Recharacterizing Roth IRA conversions

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