Lifetime Income Through Target Date Funds in 401(k) Plans - January 5, 2015

This fall, the Internal Revenue Service (IRS) released Notice 2014-66, which outlines how target date funds that include deferred annuities in their assets can be …

Internal Revenue Service Clarifies One-Per-Year Limit on IRA Rollovers - December 29, 2014

Recently, the Internal Revenue Service (IRS) issued additional guidance (IR-2014-107) with regard to the new “One-Per-Year” Limit on IRA rollovers, which goes into effect on …

FATCA Relief under IRS Notice 2014-33 - August 28, 2014

In Notice 2014-33, issued on May 2, 2014, the IRS has offered some relief with regard to compliance with the Foreign AccountTax Compliance Act (FATCA). …

Internal Revenue Service Issues Announcement 2014-15 - August 5, 2014

Recently, the Internal Revenue Service (IRS) issued Announcement 2014-15, which redefines the application of the one-rollover-per-year rule for Individual Retirement Accounts (IRAs). Previously, the IRS …

American Taxpayer Relief Act of 2012 - March 7, 2013

In-Plan Conversions to Roth Accounts The American Taxpayer Relief Act of 2012 includes a provision that allows defined contribution retirement accounts not otherwise distributable to …

Qualified Charitable Distributions Reinstated - March 7, 2013

Beginning in 2006, the IRS permitted taxpayers who had attained age 70½ to make “IRA Charitable Rollovers” or Qualified Charitable Distributions (QCDs) directly to eligible …

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