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Author Archives: Don Meyer
Final Regulations on Qualified Longevity Annuity Contracts (Distributions exempt from RMD Rules)
On July 2, 2014, the IRS issued final regulations concerning qualified longevity annuity contracts (“QLACs”) and how these are to be treated under the required minimum distribution (RMD) that apply to qualified retirement plans. The final regulations are effective immediately, … Continue reading
New 1023-EZ Form
On July 1, 2014, the IRS introduced Form 1023-EZ. This form is a shorter (only three pages) version of Form 1023 (26 pages), which is the application used by charities seeking recognition of tax-exempt status under section 501(c)(3) of the … Continue reading
Posted in Uncategorized
Tagged 1023-EZ Form, 501(c)(3), Form 1023, IRS, tax-exempt status
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Clark v. Rameker and Inherited IRAs
The recent Supreme Court ruling in Clark v. Rameker will have a lasting impact on one of the most prominent ways of saving for retirement. In its June 12, 2014 opinion, the Court settled a split between the 5th and … Continue reading
Posted in IRA
Tagged Bankruptcy Code, bankruptcy proceedings, beneficiaries, Clark v Rameker, inherited IRAs, IRA, IRAs, retirement account, Roth IRA, Roth IRAs
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Qualified retirement plans and same-sex marriages
Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading
Posted in Qualified Retirement Plans
Tagged 2013, 2014, amended plans, December 31, Department of Labor, Internal Revenue Service, IRS, June 26, Notice 2014-19, Notice 2014-37, qualified retirement plans, same-sex couple, same-sex marriage, United States Supreme Court, Windsor, Windsor ruling
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