Consulting for Individuals

We are glad to assist you and other individuals with your IRA and pension questions.

Typical subjects:

Inherited IRAs and Beneficiary IRAs
Required Distributions
Direct Rollovers and Rollovers versus Transfers
Roth IRA Conversions and
Qualified HSA Funding distributions

Please send your email to

Briefly describe your question or situation. In some cases, we will answer your question with no charge and in other cases we will quote you a fee for our services.

We have worked with IRAs and pensions for over 30 years. IRS guidance is not what it once was, as the Tax Court's ruling in Bobrow vs. Internal Revenue Commissioner in January 2014 demonstrates. A tax attorney had relied on IRS guidance issued and he thought he was entitled to make two rollover contributions so his two distributions would not be taxable. The U.S. Court disagreed with the IRS' position and disallowed the two rollovers thereby making the distributions subject to immediate income taxation. His income tax bill was very large.

The Tax Court in its opinion reminded everyone that a person relies on non binding IRS guidance at his or her own peril.

We understand the IRA and pension laws and the IRS' position. The IRS position is not always the correct position, but it is always important to understand what the IRS position is.

We are here to assist. As in everything, it is important to understand when a specialists can do something more cost effectively than you can yourself.

James M. Carlson, J.D.