Jeffrey Hamilton

Jeffrey Hamilton

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IRS Takes New Position on IRA 60-Day Rollover Rule: Bobrow v. Commissioner, T.C. Memo 2014-21

In light of its recent Tax Court victory in Bobrow v. Commissioner, the IRS is taking a tougher stance on a taxpayer's ability to make more than one tax-free/penalty-free IRA rollover per year. This change in policy will take...more

5/30/2014 - Income Taxes IRA IRA Rollovers IRS

IRS Grants Extension of Time to Take Advantage of Portability Election

The IRS has provided relief for persons who missed the opportunity to make a "portability election." To understand the importance of the relief, a review of the basics is in order....more

4/1/2014 - Estate Tax IRS Portability Time Extensions

Taking Advantage of Intra-Family Loans in a Low Interest Rate Environment

Interest rates are at historic lows. Family members may need help with financial or business transactions. This combination creates an opportunity for significant transfer tax savings for persons with the means to help their...more

12/17/2013 - Interest Rates Intra-Family Loans

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