Despite ultimately finding in favor of a taxpayer surviving spouse, IRS Private Letter Ruling 2023-22-014 (the “PLR”) is chock-full of reasons to ensure proper planning is in place when it comes to IRAs....more
A mere 26 months after passage of the SECURE Act, the IRS has kindly blessed us with 275 pages of regulations to address all of our lingering questions.
As you know, one of the more consequential effects of the SECURE Act...more