IRA Distributions to Charity
IRS Clarifies Rules for Direct Payment of IRA Distributions to Charity |
7/6/07 |
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 |
