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    Current Developments in Employee Benefits and Pensions (Part II)

    Article This two-part article covers significant developments in late 2006 and 2007 in employee benefits, focusing on updates and changes to the rules for qualified retirement plans
    Published on December 01, 2007

    Final Regs. on Single-Employer Defined Benefit Plans

    Article The IRS issued final regulations to provide guidance on (1) the determination of the value of plan assets and benefit liabilities for purposes of the single-employer defined benefit plan funding requirements, (2) the use of certain funding balances maintained for those plans, and (3) benefit restrictions for certain underfunded defined
    Published on December 01, 2009

    Hybrid Pension Plan Guidance Issued

    Article The IRS released final and proposed regulations providing guidance on so-called hybrid defined benefit pension plans
    Published on January 01, 2011

    Employee Benefit Plans

    Publication A description of publications available on employee benefit plans
    Published on September 30, 2014

    Current Developments in Employee Benefits and Pensions (Part II)

    Article Though 2009 featured big changes in Washington and severe challenges for plan sponsors, the year brought largely incremental changes for qualified defined benefit and defined contribution plans as the IRS and the Department of Labor (DOL) continued to interpret recent statutory guidance and Congress provided some measures of relief
    Published on December 01, 2009

    Self-Directed IRAs Advantages, Challenges, and Options

    Article A self-directed IRA is simply an account in which the custodian agrees to allow the taxpayer to exercise greater control over investment decisions.
    Published on December 01, 2007

    Tax Planning for the Use of TIPS at Retirement

    Article For some retirees, Treasury inflation-protected securities may be a valuable source of retirement income.
    Published on November 01, 2007

    Tax Planning with Single-Employer Qualified Plans

    Article This article discusses the rules of Sec. 404 regarding the ability to deduct contributions to single-employer qualified retirement plans. It explains required contributions, and respective limitations, for tax deductible contributions to qualified retirement plans and outlines the requirements related to the timing of plan contributions.
    Published on June 01, 2008

    CPAs Can Take the Lead in Boomer Financial Planning

    Article Baby boomers will need a wide range of financial planning services and have the money to pay for them.
    Published on May 01, 2008

    FICA Taxation of Nonqualified Deferred Compensation Arrangements

    Article With the passage of the Patient Protection and Affordable Care Act, which provided for an increase in the Medicare tax rate for certain high earners who are members of the ERISA "top hat" group, and recent discussions about the status of Social Security and Medicare funding, it is appropriate to
    Published on October 01, 2014

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