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Results: 1-10 of 711

Help your descendants avoid huge income taxes after you die
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • July 26 2016

Many people do not realize the importance of correctly designating the beneficiaries of their retirement accounts (IRAs, 401(k) plans, etc.). Because


Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Two “After Year End” Payments that can be Treated as Made in 2015
  • Dickinson Wright PLLC
  • USA
  • February 15 2016

Individuals can make annual contributions to Individual Retirement Accounts as late as April 15, 2016 and still treat them as made for the tax year


Surviving spouse permitted to roll over 401(k) distribution to marital trust
  • Loeb & Loeb LLP
  • USA
  • August 14 2015

The IRS has issued a private letter ruling approving a surviving spouse's rollover of her husband's 401(k) plan account to a spousal IRA. The couple


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


Ten year-end tax tips
  • Berger Singerman LLP
  • USA
  • December 5 2014

As January 1, 2015 rapidly approaches, individuals and businesses are reviewing their gains and losses in 2014 in an effort to determine what can be


Annual gifts to give a child Roth IRA Accounts vs Cash
  • Quarles & Brady LLP
  • USA
  • October 21 2014

A recent no load mutual fund study suggests that newly employed workers should contribute between 15 and 17 of their earnings to a retirement plan


Inherited IRAs are not protected
  • Sirote & Permutt PC
  • USA
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because


Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act


Deadline approaching for foreign retirement plans to comply with FATCA
  • Seyfarth Shaw LLP
  • USA
  • April 2 2014

Beginning July 1, 2014, any foreign retirement plan that invests in the United States will face a potential 30 withholding tax on income derived