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Retirement Plan › UBTI

ArentFox Schiff

Self-Directed IRAs and the Prohibited Transaction Rules – Part 1

ArentFox Schiff on

Part 1: Permitted Investments and Compliance - The self-directed individual retirement account (IRA) is an increasingly popular option for an IRA account owner, especially those owners who have significant net worth and...more

Groom Law Group, Chartered

Significant Developments Affecting VEBAs – Final IRS Rules Clarify Unrelated Business Taxable Income (“UBTI”) Issues But Renew...

Groom Law Group, Chartered on

In December, the IRS/Treasury (“IRS”) published final rules addressing how employers that fund health and welfare benefits through a VEBA (i.e., a voluntary employees’ beneficiary association described in Section 501(c)(9) of...more

Gerald Nowotny - Law Office of Gerald R....

My Big Fat Maltese Pension Plan - Finding Opportunities Above and Beyond the Roth IRA

Gerald Nowotny - Law Office of Gerald R.... on

One of the emerging planning strategies that is generally unknown and under-appreciated is the Malta Pension Plan (MPP). From the perspective of a U.S. taxpayer, the MPP should be viewed as an alternative that in many...more

Proskauer - Not for Profit/Exempt...

New Rules for Tax-Exempt Organizations in the Tax Cuts and Jobs Act

Proskauer - Not for Profit/Exempt... on

House Republican Tax Bill Imposes Excise Tax on Wealthy Private Universities and Excess Compensation of Highly Paid Employees; Subjects State Pension Plans to UBTI Rules - On Thursday, November 2, House Republicans led by...more

McGuireWoods LLP

IRS Provides Guidance on New Form 5500 Compliance Questions

McGuireWoods LLP on

The Internal Revenue Service (IRS) has provided clarification regarding new “compliance questions,” principally for retirement plans, that appear on the 2015 Forms 5500 and 5500-SF. These questions should not be answered....more

Bilzin Sumberg

Commission Payments to IC-DISC Recharacterized as Non-Deductible Dividends

Bilzin Sumberg on

In Summa Holdings, Inc. v. Commissioner, T.C. Memo 2015-119, the Tax Court recharacterized an exporter’s deductible commission payments made to an IC-DISC as non-deductible dividend payments to the exporter’s shareholders...more

Gerald Nowotny - Law Office of Gerald R....

My Broker at E.F. Hutton Says..........? -- Using Private Placement Variable Deferred Annuities (PPVA) to Invest in Real Estate...

Gerald Nowotny - Law Office of Gerald R.... on

Overview - American taxpayers have approximately $4.7 trillion invested in IRAs as of 2011. Only 2 percent of these assets or $94 billion are invested in self-directed IRAs. This is a surprising result when you...more

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