IRA Beneficiary Designation Forms
So, you think the client's will or trust governs IRA beneficiary selections? Uh oh.
Required Minimum Distributions and an Account Holder’s Death
IRC Section 401(a)(9) spells out the rules that govern what happens to the account value.
12 Key Factors for Blended Families in IRAs, Qualified Retirement Plans
Sometimes, you get Ozzie and Harriet. Other times, you get the Brady Bunch.
Spousal Consent Rules and Marriage Contracts
With respect to ERISA-qualified plans, spouses have certain rights that cannot be taken away without their advance written consent.
Celebrity apprentice or biggest loser?
One of the authors of "The Tools & Techniques of Income Tax Planning" takes a closer look at Donald Trump's 1995 state income tax returns.
How to Handle the NIIT for Trusts and Estates
The impact of NIIT on trusts and estates cannot be understated. The overall tax consequences of this surtax on trusts is likely to be even more profound than on estates.