IRS Says Transfer Results in a Modification of a SOSEPP / 72(t): PLR 200925044
www.retirementdictionary.com The IRS recently issued private letter ruling (PLR) 200925044, in which they ruled that a partial transfer from an IRA (from which a SOSEPP
www.retirementdictionary.com The IRS recently issued private letter ruling (PLR) 200925044, in which they ruled that a partial transfer from an IRA (from which a SOSEPP
by Denise Appleby CISP, CRC, CRPS, CRSP, APA Written May 15, 2009 132 T.C. No. 15 UNITED STATES TAX COURT GREGORY T. AND KIM D.
The Employee Benefits Security Administration (EBSA) division of the Department of Labor (DOL), recently issued Release Number: 09-260-BOS/BOS 2009-093, in which they explained that the owner
This case confirms that the early distribution penalty exception for first time home buyers does not apply to retirement accounts unless they are IRAs, i.e.
In addition to the governing rules under ERISA and the Internal Revenue Code, participant loans provided by retirement plans have long been subject to certain
Excerpt: “Plaintiffs are former participants in 401(k) plans, who allege that in rolling over their plan accounts to IRAs defendants violated ERISA. On April 21,
“The Court’s judgment was unanimous, although two concurring opinions were filed. Justice Thomas, joined by Justice Scalia, was of the view that the Court’s result
A debtor’s right to receive payment from an IRA may be exempt from the bankruptcy estate under 11 U.S.C. § 522(d)(10)(E), even though the debtor has
by Denise Appleby CISP, CRC, CRPS, CRSP, APA H.R. 1424-The Emergency Economic Stabilization Act of 2008 (EESA-2008), was signed into law on October 3, 2008.
Retirement provisions set to expire The Joint Committee on Taxation has released JCX-20-09, which contains a list of Federal Tax provisions which expire from 2008
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