Podcast: Q2 Update on New Tax Laws, Private Letter Rulings, and Court Cases

Recording | Slides

In this video podcast, Bob Keebler recaps the second quarter of 2016 case law, private letter rulings, as well as proposed and enacted legislation:
  • IRS announcement to withdraw parts of the proposed regulations issued on January 29, 2016 that related to nondiscrimination requirements applicable to qualified retirement plans under IRC Sec. 401(a)(4).
  • Discussion of interest rates during Q2
  • Cases and PLRs covered include:
    • Excess Roth IRA contributions
    • IRA withdrawals
    • IRA rollovers, including spousal rollovers
    • Community property in an IRA
    • Asset protection
    • Sale to IDGT
    • Incomplete gift to Non-Grantor Trust
    • Late GST allocation
    • FLP estate inclusion
    • AMT credit earned by deceased husband during prior marriage
    • Personal liability of executor
    • Reverse QTIP