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The New, New (EPCRS Voluntary Correction) Thing: 457(b) Plans

The IRS’s Employee Plans Compliance Resolution System (or “EPCRS”) permits corrections, both voluntary and on audit, of a broad range of “qualification failures” — i.e., violations of sometimes arcane and complex tax rules —...more

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013. Executive Summary - Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more

The Super Roth IRA[1] - Part 1

The Roth IRA is the better-looking (and smarter!) cousin of the traditional IRA. The Roth IRA came into existence in 1997 as part of the Taxpayer Relief Act. The provision was named for Senator William Roth of...more

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