Latest Posts › IRA

Share:

Roll Over, Bobrow: Surprising Tax Court Decision on IRA Rollover Rules

On January 28, 2014, the U.S. Tax Court held in Bobrow v. Commissioner that the rule limiting IRA rollovers to one per 12-month period in Internal Revenue Code Section 408(d)(3)(B) applies across all of a taxpayer’s IRAs,...more

2/19/2014 - IRA IRA Rollovers

Legal Alert: DOL Proposes Short-Term Relief for and then Prohibition of Many Cross-Collateralization Agreements for IRAs and ERISA...

On May 24, 2013, the U.S. Department of Labor (DOL) proposed to amend ERISA Prohibited Transaction Class Exemption 80-26 (PTE 80-26) to allow an indemnity, security interest or other cross-collateralization agreement with a...more

5/30/2013 - Cross-Collateralization Agreements DOL ERISA IRA Prohitibed Transactions

Legal Alert: Tax Court Finds Indirect Prohibited Transaction in IRA

In Peek v. Commissioner (May 9, 2013), the U.S. Tax Court ruled that two taxpayers had engaged in an indirect “prohibited transaction” with their individual retirement accounts (IRAs) when they provided personal guarantees...more

5/22/2013 - ERISA IRA Prohibited Transactions Promissory Notes

Legal Alert: President's 2014 Budget Includes Employee Benefits Proposals

On April 10, 2013, the White House released its Fiscal Year 2014 Budget (the Budget), which includes a number of proposals related to employee benefit plans. Although it is unlikely that all of the proposals will ultimately...more

5/1/2013 - Employee Benefits ESOP Federal Budget Form 5500 IRA PBGC Retirement Plan Tax Deductions

Legal Alert: IRS Rules on Account-Opening Bonuses in IRAs and 529 Plans

The Internal Revenue Service (the Service) recently released PLR 201310043 (December 11, 2012), which addresses account - opening bonuses credited to an individual retirement account (IRA) or section 529 college tuition...more

3/14/2013 - 529 Plans Bonuses IRA IRS Reporting Requirements

5 Results
|
View per page
Page: of 1