Retirement distribution planning, including the new minimum-distribution rules

Article Abstract:

The author discusses retirement income distributions planning for pension plans and IRAs in light of the minimum distribution rules.

author: Littell, David A.
Income tax

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Estate planning impact of the new distribution rules

Article Abstract:

The authors discuss the impact to estate planning of changes to individual retirement accounts and other retirement income sources distribution rules.

author: Marcus, Fred J., Freeman, Douglas K.
Estate planning, Retirement income

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IRS's renewed support for voluntary corrections by qualified plans

Article Abstract:

This article summarizes and explains IRS Revenue Procedure 98-22 which contains rules for qualified employee benefit plan compliance corrections under the Employee Plans Compliance Resolution System (EPCRS).

author: Littell, David A.
Employee Benefits & Services, Tax administration and procedure, Tax administration, Human resource management, Employee benefits, Qualified benefit plans

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subjects list: United States, Laws, regulations and rules, Pension funds, Distribution, Individual retirement accounts
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