Distribution Strategies
SECURE Act 2.0 Allows QCDs of $50,000 to Split-interest Entity
By Denise Appleby SECURE Act 2.0 allows a one-time election to make QCD to a split-interest entity. Subject to a $50,000 aggregate limit. Prior to
Retirement Planning
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Retirement Planning
What is a Roth IRA? Everything you need to know.
A Roth IRA is a retirement savings vehicle that individual taxpayers can establish. The Roth IRA bears many similarities to the traditional IRA and some distinct differences. Unlike contributions to a
IRA Smart Puzzle for the IRA Season
An IRA Smart Puzzle: By Denise Appleby How IRA Smart are you? Complete this puzzle and see. Click the empty box at the start of
Advisor Retirement Planning Resources
Top 4 Tricky Revelations in the Proposed RMD Regulations
By Denise Appleby, APA,QKA,CISP,CRC,CRPS,CRSP The proposed RMD regulations included explanations that differ from industry experts’ interpretation of the SECURE Act. Let’s take a look… The
Proposed RMD Regulations Would Give Some a Break from the 50% RMD Excise for Missed RMDs
By Denise Appleby https://www.linkedin.com/in/deniseappleby Owners of retirement accounts (participants) and beneficiaries with inherited accounts (beneficiaries) must take any required minimum distributions (RMDs) by the applicable
The New Life Expectancy Tables- Effective January 1, 2022
The IRS issued Final Regulations 85 FR 72472 , with required minimum distribution (RMD) tables, which are effective for RMDs (for account owners and beneficiaries)
The Joint and Last Survivor Table -Effective 01/01/2022
The Joint and Last Survivor Table is used to calculate RMDs when the spouse of the account owner is (a) the sole primary beneficiary and
Single Life Expectancy Table: Used to Calculate RMDs for Inherited/Beneficiary Accounts-Effective as of 01/01/2022
New table effective January 1, 2022 Transition rules apply for accounts inherited before 2022- Download the PDF: 2022 Single Life Expectancy Table Single life expectancy
Uniform Lifetime Table: Pre-2022 vs 2022- Old vs New
The Uniform Lifetime Table is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary that is 10 years
Uniform Lifetime Table: For 2022 and After
Uniform Lifetime Table This is equal to the joint and last survivor life expectancy for the employee and a hypothetical beneficiary 10 years younger. Applicable