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Updated: Year-End Charitable Giving Ideas: IRA Rollovers and “Bunching” Charitable Deductions
  • Caplin & Drysdale, Chartered
  • USA
  • November 28 2018

Recent tax law changes amplify the benefits of two different charitable giving ideas: (1) "bunching" charitable giving to maximize deductions and (2)


IRS Publishes Pension Plan Limitations for 2019
  • Littler Mendelson PC
  • USA
  • November 16 2018

On November 1, 2018, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting dollar limitations for pension plans and other


Inherited IRAs Not Exempt From Bankruptcy Estate Under New York Law
  • Duane Morris LLP
  • USA
  • November 15 2018

In a matter of first impression, the U.S. Bankruptcy Court for the Northern District of New York recently analyzed whether a debtor may exempt from


Ohio Supreme Court Clarifies the Definition of “Participating in or Aiding” Securities Fraud
  • Ulmer & Berne LLP
  • USA
  • November 7 2018

In a recent landmark decision, the Ohio Supreme Court declared that R.C. 1707.43 does not impose joint and several liability on a custodian of a


Conduct a retirement plan beneficiary designation check-up
  • Dickinson Wright
  • USA
  • October 22 2018

Many working individuals accumulate substantial assets in their retirement plans, like a 401(k) plan or an Individual Retirement Account, where


Connecticut to Implement Mandatory IRA Program for Private-Sector Employees in 2019
  • Littler Mendelson PC
  • USA
  • October 22 2018

The State of Connecticut has announced that in January 2019 it will begin requiring private-sector employers without their own workplace-based


Recent audit reveals the DOL's distribution initiative
  • Constangy Brooks Smith & Prophete LLP
  • USA
  • September 26 2018

We recently witnessed the DOL's 401K audit priorities first hand. In auditing 401K plans, the U.S. Department of Labor previously focused on


NY Bankruptcy Court Holds Inherited IRAs Are Not Protected
  • Greenspoon Marder LLP
  • USA
  • August 8 2018

In the recent case of In Re Todd, No. 15-11083 (Bankr. N.D.N.Y. March 23, 2018), the United States Bankruptcy Court for the Northern District of New


Inconsistent Rulings Should Cause an IRA Beneficiary to Consider Alternative Inheritance Methods
  • Flaster Greenberg PC
  • USA
  • August 7 2018

Despite the differing treatment of inherited IRAs under Federal, New York, and New Jersey law, clients may be best served to inherit IRAs in trusts or


NYC Employers: Required Payroll Contributions to IRAs May Be Coming
  • Epstein Becker Green
  • USA
  • July 24 2018

The New York City Council (the “NYCC”) has proposed to establish a “Savings Access New York Retirement Program” (the “NYC Retirement Program”) that