Reform? Don't stop at the IRS
- IRS Releases 2015 Cumulative List. Moore, Rebecca // Plan Advisor News;2015, p1
The article reports that the U. S. Internal Revenue Service (IRS) has issued Notice 2015-84, containing the 2015 Cumulative List of Changes in Plan Qualification Requirements which to be used by plan sponsors and practitioners submitting determination letter applications for plan documents in 2016.
- APPENDIX D ACKNOWLEDGEMENT LETTER. // Employee Plans News;6/17/2014, Issue 9, p1
An appendix is presented of an acknowledgment letter for the U.S. Internal Revenue Service, Employee Plans Voluntary Compliance.
- Unified Credit Funding Technique Approved By IRS. First, David M. // CPA Journal;Nov2004, Vol. 74 Issue 11, p62
Focuses on a unified credit funding technique approved by the U.S. Internal Revenue Service (IRS) for an estate planning problem involving the maximum unified credit for a married couple when one spouse owns most or all of the assets. Details of the ruling of the IRS in PLR 2004-03094.
- IRS Releases Revised Employee Plans Compliance Resolution System. // Benefits Magazine;May2013, Vol. 50 Issue 5, p67
The article reports that the U.S. Internal Revenue Service (IRS) released the Revenue Procedure 2013-12 on December 31, 2012. The procedure is a revised Employee Plans Compliance Resolution System (EPCRS) that may be used by retirement plan sponsors to correct certain plan failures to preserve...
- The Basis of IRAs. Slott, Ed // Financial Planning;May2003, Vol. 33 Issue 5, p99
Discusses the importance of simple recordkeeping in financial planning to save clients a fortune in U.S. Internal Revenue Service payments. Difference between cost and basis for tax purposes; Basis for monitoring their individual retirement account (IRA); Implication of the decline of Roth IRA.
- Proposed regulations clarify current, future deductions. Grassi, Carl // Crain's Cleveland Business;6/9/2008, Vol. 29 Issue 23, p16
The article discusses the implications of the proposed regulation introduced by the U.S. Internal Revenue Service. According to the author, the new regulation does not alter is general structure wherein business are still allowed to carry an ordinary deduction on taxable income per year. In...
- Simplifying Retirement Plan Distributions: Reviewing the "Newest" Required Minimum Distributions Rules. Brinker Jr., Thomas M.; Brenner, Andrew P. // National Public Accountant;Jul2003, p24
Deals with the required minimum distribution rules developed by the U.S. Internal Revenue Service to defeat unlimited tax-deferred accumulation. Basis for the minimum distribution of retirement plans; Retirement plans in which the rules can be applied; Calculation of the required minimum...
- Natural progressions. Russell, Roger // Accounting Today;Fall2003 Marketplace Supplement, p3
Presents an overview of several articles in the Fall 2003 issue of "Accounting Today Marketplace" magazine. Reason for the U.S. Internal Revenue Service to seek outside help to handle contingent liability tax shelter disputes; Actions of legislators to make Subchapter S corporations attractive...
- The Right Estate Plan Is Your Best Investment. BLACKMAN, IRVING L. // Modern Machine Shop;Mar2012, Vol. 84 Issue 10, p38
The article offers helpful information for real estate plan holder in the U.S. It discusses an issue concerning the traditional estate plan (TEP), a set of documents, usually a short will with a longer trust, containing a typical A/B set of family trust and residual trust. It provides tips on...