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    Retirement Plans, IRAs, and Annuities Avoiding the Early Distribution Penalty

    Article This article discusses how the 10% penalty on early distributions and the exceptions apply to various types of plans, accounts, and annuities
    Published on June 16, 2011

    Retiree Tax Planning With Qualified Longevity Annuity Contracts

    Article The IRS recently issued regulations authorizing a new type of annuity contract for certain tax-favored retirement plans and IRAs: Qualified longevity annuity contracts
    Published on October 31, 2014

    Baby Boomers Brace for Longevity Risk with Guaranteed Annuities

    Article How can baby boomers continue to increase and protect their lump-sum nest eggs throughout their retirement years without the fear of running out of money?
    Published on May 10, 2010

    Structured Settlements Are Factoring and Commuting Different

    Article Although the Code appears to permit factoring, there is no clear answer as to whether annuity issuers can commute payments due under their own policies without adverse tax consequences
    Published on May 10, 2010

    Prop. Regs. Address Application of Secs. 2036 and 2039 to Certain Annuities

    Article Sec. 2036 provides for the inclusion in a decedent’s estate of certain transfers the decedent made during his or her lifetime in which the decedent retained certain rights in the property. Sec. 2039 provides for the inclusion in a decedent’s estate of th
    Published on April 20, 2010

    Computing the Charitable Tax Deduction for a Charitable Remainder Trust

    Article The methods for calculating a charitable remainder annnuity trust and a charitable remainder unitrust are different because the CRUT income stream fluctuates with changes in the value of the trust property. The technicalities involved in determining the value of the income stream or the remainder interest are much more complex
    Published on March 14, 2014

    Computing the Includible Portion for Graduated GRATs

    Article Recent regulations provide practitioners a reminder that planning discussions with clients considering graduated GRATs should include a review of the potential consequences presented if the grantor dies prematurely
    Published on July 25, 2013

    Application of CFC Lookthrough Rule to Payments Made by a Partnership to Its CFC Partner

    Article This item examines the controlled foreign corporation (CFC) lookthrough rule.
    Published on October 04, 2011

    Compensation and Benefits Update Retirement Plans and Executive Compensation

    Article This article focuses on recent changes affecting qualified retirement plans and executive compensation.
    Published on March 18, 2013

    Health Care Legislation Requires New Planning Strategies

    Article Two areas that practitioners should examine for opportunities to reduce the impact of Medicare tax increases on their clients are the structure of privately owned businesses and holdings in passive investment activities.
    Published on September 01, 2010

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