The IRS Issued Notice The IRS Issued Notice 2009-75, in which they provide guidance on the federal income consequences of rollovers from employer plans to Roth IRAs, primarily net unrealized appreciation (NUA) of employer stocks and income-averaging eligible amounts. Read about it here
IRS PLR 201633025 – Trust is qualified beneficiary despite charity as a successor beneficiary
Charity is Exception to ‘Contingent Right’, making Trust a ‘Qualified Beneficiary’| PLR 201633025 (click above to read article)
