Final
Distribution Regulations
The IRS has issued final regulations on computing minimum
required distributions
|
4/17/02 |
The
Effects of Comment Letter - One Practitioner's
"Result"
This article analyzes the eight points of Barry Picker's
March, 2001 comment letter on the January, 2001 Proposed
Regulations, and the "answer" to each point in the
April, 2002 final regulations.
|
4/25/02 |
New
Regs Bad News for Some Beneficiaries
Some beneficiaries are in for an unpleasant surprise with
the new minimum distribution regulations
|
4/23/02 |
Tax
Changes Effective for 2002
A synopsis of the tax law changes that are now in effect.
|
01/16/02 |
IRA
Contribution Planning, Circa 2002
Planning with new, higher
IRA contribution limits
|
01/13/02 |
IRS
Issues Safe Harbor Explanations on Certain Qualified Plan
Distributions
The IRS has issued Notice 2002-3, which reflects changes made
by the Economic Growth and Tax Relief Reconciliation Act of
2001 (EGTRRA), P.L. 107-16. The Notice contains safe harbor
language that can be used to satisfy the requirements of
Internal Revenue Code Section 402(f).
|
01/13/02 |
IRS
Explains Result of Failed Roth Conversion
The IRS issues a Service
Center Advice that discusses the ramification of a failed Roth
conversion, and the possible solution
|
01/13/02 |
New
Credit for IRA and Plan Contributions Under the New Tax Law
The new tax law gives an
incentive to lower income taxpayers to make contributions to retirement plans.
|
06/27/01 |
Retirement
Provisions of "The Economic Growth and Tax Relief Reconciliation
Act of 2001"
President Bush has signed the new tax
law. Here are some of the provisions affecting IRAs and other retirement
plans.
|
06/11/01
(Updated 2/13/02) |
There
are Still Unknowns in the New Sec. 401(a)(9) Regs.
An article on questions that need to be
answered in the final regulations, due out later this year.
|
06/27/01 |
IRS
Issues New Retirement Plan Distribution Proposed Regulations
New rules affect everyone taking
mandatory distributions from retirement accounts. New planning
opportunities and traps.
|
01/15/01
(updated 01/20/01) |
Help!
My Roth Has Fallen and I Can't Get Up!
Options that are available if you converted
in 1998 or 1999 and your Roth is now worth substantially less than when you
converted. Worse, for 1998 conversions, you're still paying the tax on the
conversion income.
|
12/23/00 |
Divorce
and Section 72(t)
New rulings from the Internal Revenue Service
concerning divorce's effect on pre 59½ IRA annuitization
|
12/23/00 |
IRS
Notice 2000-39
New guidance from the Internal Revenue on
computing the income on a contribution that is returned or recharacterized.
|
08/13/00 |
Beneficiary
vs. Designated Beneficiary
"On page 2 of
IRAs at 70½: Barry Picker's Guide to Making Timely IRA
Decisions, you state that '...it's possible that the
identity of the beneficiary and the designated beneficiary are
different'. How would this come about?" |
03/19/00 |
Help!
I Missed the Recharacterization Deadline!
"I have now just realized that my 1998
conversion to a Roth IRA is invalid. I did not recharacterize by the December
31, 1999 deadline. Will the IRS grant another extension? Otherwise, what happens
now?"
|
03/14/00 |
Is
Your IRA Really Non-deductible?
The
rules are confusing even for professionals. What constitutes
participation? Is your W-2 correct? Other important
considerations. |
02/03/00 |
|
Annuitizing
an IRA
Taking
penalty free withdrawals prior to age 59½
|
01/17/00 |
Roth
2K
As
we start the new millennium, a review of Roth IRA in its third
year |
01/11/00 (revised 4/23/00) |
|
CAUTION!
On Age 70½ Roth Conversions
Be
careful when converting a traditional IRA to a Roth IRA at
age 70½
|
01/05/00 |
