Key Numbers 2018
Key tax and retirement numbers and limits for the 2018 tax year
Tax Cuts and Jobs Act: Impact on Businesses
The corporate rate change and some of the other major provisions that affect businesses and business income are summarized
2017 Key Retirement Planning Numbers
Retirement Planning Key Numbers Certain retirement plan and IRA limits are indexed for inflation each year, but only a few of the limits eligible for [...]
Retirement Survey: Results Show Increasing Confidence With Planning
Retirement confidence is highest among workers who say they or their spouse have a retirement plan, such as a work-sponsored plan or an individual retirement [...]
Simplified Rollover of After-Tax Dollars from 401(k) Plans
BackgroundHere's the dilemma. You have a traditional 401(k) that contains both after-tax and pre-tax dollars. You'd like to receive a distribution from the plan, [...]
What you need to know about myRAs
1. What is a myRA?The myRA (rhymes with IRA) is a new workplace retirement savings account discussed by President Obama in the State of the [...]
Flexible Spending Accounts: Spend-down rule relaxed
Recent changes announced by the Internal Revenue Service (IRS) modify the "use-it-or-lose-it" rule that applies to health flexible spending arrangements (FSAs). Plan sponsors will now [...]
ATRA 2012: In-plan Roth conversions and tax-free IRA charitable contributions
Retirement Provisions in the American Taxpayer Relief Act of 2012The American Taxpayer Relief Act of 2012 (ATRA), enacted to avoid the fiscal cliff, includes two [...]
Implications of the Supreme Court’s 2012 health care decision
On June 28, 2012, the U.S. Supreme Court ruled, in a landmark decision, that the Patient Protection and Affordable Care Act (ACA), including the provision [...]
Effect of the JOBS Act on start-up companies and their investors
You may have heard that the Jumpstart Our Business Startups (JOBS) Act, which was signed into law by President Obama on April 5, 2012, makes [...]
What’s next with the Estate Tax? (2012)
What is the future of the federal estate tax? All we know for sure is that no one knows anything; it's all speculation. So, let's [...]
Current tax changes: keeping track of new and expiring provisions (2012)
A number of significant federal income tax provisions expired at the end of 2011, a fact that might be easily overlooked with so much attention [...]
Section 409A
Internal Revenue Code Section 409A (Governing Nonqualified Deferred Compensation Plans)What is Internal Revenue Code (IRC) Section 409A?IRC Section 409A, added by the American Jobs Creation [...]
Top Hat Plans
Custom Benefit Plans for Key Personnel A top-hat plan is a type of nonqualified deferred compensation (NQDC) plan that is established to provide unfunded [...]
In-Service Withdrawals: 401k withdrawals while you are still working
You should become familiar with the terms of your employer's 401(k) plan to understand your particular withdrawal rights (more...)
Buy-Sell Basics
What is a buy-sell agreement?Business succession toolEvents like the death, disability, or retirement of an owner don't have to mean the end of the business. [...]
Buy-Sell: in-depth considerations
Transferring Your Business Interest with a Buy-Sell AgreementWhat is a buy-sell agreement?Business succession toolEvents like the death, disability, or retirement of an owner don't have [...]
The ‘Golden Handcuffs’ Concept
“GOLDEN HANDCUFFS” FOR KEY EMPLOYEES A way to “sweeten the pot” and retain executives and managers. A job that is simply too good to leave. [...]
Looking ahead: the upcoming health care changes, 2012-1014
HEALTH CARE REFORM – THE NEXT 3 YEARS A look at the changes coming in 2012, 2013 & 2014. Companies sponsoring group health plans [...]
Financial Checklist for year-end, 2011
The end of the year is a good time to review your personal finances. What are your financial, business or life priorities for 2012? Try [...]