01
2002
January
IRS Issues Guidance, Rules and Deadlines for Using Revised IRA Plan Documents and Furnishing Amendments
IRS Documentation
20020101
2002011
IRS Issues Favorable Opinion Letters With Respect to CWF's GUST QP Prototypes and Discussing the EGTRRA Amendment Process
IRS Opinion Letters
SEP Contribution Limits
03
SEP Contributions
20020103
401(k) Corrective Distributions
04
401(k)
20020104
Completing 1099-R
07
Form 1099-R
20020107
Waive 60-day Rollover Rule
10
60-day Rollover
20020110
Is a Tax Mess Coming
Tax Mess
COLA Charts
12
COLA
20020112
02
February
Still Waiting for Issuance of IRA Model Forms
IRA Model Forms
20020201
Still Waiting for Finalization of RMD Regulation and New Life Expectancy Tables
RMD Regulation
Changes in Taxation and Rollover Options Before and After EGTRRA
EGTRRA
Why so Few Rollover Options for SIMPLE-IRA Plans?
SIMPLE-IRA Plans
From the IRS
IRS
20020203
IRS Reiterates Position of Denying Rollover When not Completed Prior to Death
20020207
Reminder-Tax Law Changes Can be Made Retroactively
08
Tax Law Changes
20020208
March
IRS Revises Procedures for Reporting Recharacterizations
Recharacterizations
20020301
Rollover - Not an Option for a Nonspouse IRA Beneficiary
Rollover
20020303
Recharacterizing a 2001Contribution in 2002
Form 8606 as it Relates to Form 1099-R
Form 1099-R - 2002
20020308
What Effect do the Revised RMD Rules Have on Substantially Equal Periodic Schedule
RMD
Form 8606
Form 8606 - 2002
April
IRS Issues 2002 Versions Forms 5305-E/EA
Form 5305-E - 2002
20020401
The IRS - Behind and Starting to Make Mistakes
Possible Increase in 5500-EZ Filing Limit to $250,000
Form 5500-EZ - 2002
Technical Corrections to EGTTRA Enacted
Updated MSA Contributions Limit
MSA
20020402
IRS Provides Tax Relief for Troops
TAX Relief
20020403
5498 - What's new for 2002?
Form 5498 - 2002
20020404
Form 5498 and Instructions
05
20020405
DOL Amends PTEs
06
PTEs Amended
20020406
1099-R What's new for 2002 ?
Form 1099-R - 2002 Forms
20020408
Form 1099-R and Instructions
Form 1099-R - 2002 Instructions
May
IRA Deadlines
20020501
What's New in the Final RMD Regulation
RMD - Final Regs - 2003
Reporting Required Minimum Distributions From IRAs
RMD - Reporting - 2003
20020504
SIMPLE Distribution when Two-Year Requirement Not Met
20020506
Filing of Form 8851 Summary of Archer MSAs, Extend. Calendar Year 2002
Form 8851 - 2002
20020507
IRS Instructions for Form 5498 Are Confusing
20020508
Excess Contribution Withdrawal Deadline Extended
Excess Contributions
June
Qualified Tuition Program
Qualified Tuition
20020601
Sample RMD Letters for 2003 Distributions
RMD Letters - 2002
20020605
RMD Letter to Accountholder Who Attains Age 70½ in 2003
20020606
RMD Letter to Accountholder Who is Already in Distribution
20020607
CWF Form 64
Form 64 - 2002
20020608
July
IRS Issues New Life-Expectancy Tables
RMD LE Tables - 2002
20020701
Single Life Table
RMD Single LE Table - 2002
20020702
Joint Life Tables Ages 20-30
20020703
Joint Life Tables Ages 31-40
20020704
Joint Life Tables Ages 41-50
20020705
Joint Life Tables Ages 51-60
20020706
Joint Life Tables Ages 61-70
20020707
Joint Life Tables Ages 71-80
20020708
Joint Life Tables Ages 81-90
200207
Joint Life Tables Ages 91-100
August
Deadlines Approach
IRA Deadlines - 2002
20020801
Were the Roth IRA Withholding Rules Repealed?
Roth IRA Withholding - 2002
Amending SEP-IRA SAR-SEP & SIMPLE-IRA Plans & Related IRAs SIMPLE-IRAs
Amending SEP SIMPLE - 2002
20020803
Mandatory-Furnished Rev. SIMPLE-IRA Forms for 2003 Before Oct. 1, 2002
SIMPLE-IRA - 2002
20020805
SIMPLE Plan Termination
SIMPLE-IRA Termination - 2002
20020806
Offering Simplified Employee Pension (SEP) Plan Services
SEP Plans - 2002
20020807
Original Intent of IRAs Has Changed
IRA - 2002
Questions & Answers
QA 2002
20020808
09
September
Accepting & Seeking 401(k) Deposits
401(k) Deposits - 2002
20020901
The Rebirth of One-Person Qualified Plans
One-Person QP - 2002
20020904
IRS Revises How to Calculate the Earnings for Certain IRA Contributions
Earnings IRA Contributions - 2002
20020905
Clarification August 2002, Pension Digest
Clarification - 2002
20020908
October
IRS Revises Rules For Substantially Equal Periodic Payments
SEPP Rules - 2002
20021001
IRS Issues Questions & Answers-Substantially. Equal Periodic Payments
QA SEPP - 2002
20021002
Analyzing IRA Beneficiary Situations & Options by Examining Various Examples
Beneficiary Situations - 2002
20021005
Tax Basics for Inherited/Beneficiary IRAs - What Most IRA Software Vendors Haven't Figured Out
Basics Inherited IRAs - 2002
20021007
IRS Issues 2003 COLAs
COLAs - 2003
20021008
11
November
IRS Extends QP Deadline - September 30, 2003
QP Deadlines - 2002
20021101
Possible Delay For RMD Notice
RMD Notice Delay - 2002
Archer MSA Cutoff Extended
MSA Cutoff - 2002
20021102
Rollover - Non-taxable Amounts From 401(k) Plans Into an IRA-Mandatory or Permissive?
Rollover - 2002
Rollover of Non-taxable Amounts From 401(k) Plans Into an IRA and then Into a Roth IRA - Possible or Not?
20021103
Understanding the Special 2002/2003 Transitional Rule for IRA Beneficiaries
Transitional Rule - 2002
Special Relief for Some Beneficiaries Who Have Missed Taking One or More Distributions
RMD Missed - 2002
20021104
IRS Requirements for Substitute Forms
Substitute Forms - 2002
20021105
Moving Coverdell Education Savings Account (CESA) Funds (530 Plan) to a 529 Plan
CESA - 2002
20021107
Roth IRA Tax Tips
ROTH IRAs - 2002
20021108
IRA Projection Schedules at 1%
Projection tables - 2002
Year 2003 Brings a Brand New Notice Requirement
New Notice Requirement - 2002
December
Recap for Completing the 2002 Form 1099-R
20021201
Deadlines for RMD Notice January 31, 2003
RMD Notices - 2002
QP Communication From IRS
RMD Deadlines - 2002
20021203
Additional Thoughts on RMD Rules
RMD Rules - 2002
20021206
Higher Income Limits for 2003
Income Limits - 2003
20021207
IRS Given Authority to Waive 60-Day Rollover Rule
Rollover Rule - 2002
20021208
QA - 2002
2003
2002 Publication 590
Publication 590 - 2003
20030101
What to Do - 2002 RMD Due 12/31/02 But Not Distributed Until 2003
RMD Not Distributed - 2003
Effect of Trust Being Designated as the Beneficiary of an IRA
Trust as Beneficiary - 2003
20030102
New Form 8880 - Credit for IRA/Elective Deferrals
Form 8880 - 2003
20030204
President Bush Proposes Bold Changes to IRAs & Elective Deferral Plans
IRA Changes - 2003
20030201
IRS Authorizes an Automatic Waiver of 60-Day Rollover Rule
Rollover Rule - 2003
20030205
IRS Creates New Application Procedure for Waiver of 60-Day Rollover Rule
Recharacterizing a 2002 Contribution 2003
Recharacterization - 2003
20030206
How the Taxpayer Reports Recharacterizations for 2002
20030210
The Reporting of Rolled Over After-Tax Employee Contributions
Rolled over - 2003
20030211
Reporting Requirement for RMDs Clarified
RMD Reporting - 2003
Revised Procedures for Reporting CESA Contributions - 2003
CESA - 2003
20030212
Archer MSA Limits
MSA Limits - 2003
20030312
Status of Proposed IRA/Pension Law Changes
Law Changes - 2003
20030301
Major Reporting Changes for Coverdell ESAs for 2003
Overview of Tax - Advantaged Savings Plan
Advantage Savings Plan - 2003
20030304
RMD Correction
RMD Corrections - 2003
20030305
This the Season for Withdrawing Excess Contributions
Excess Contribution Withdrawal - 2003
20030306
Update on the IRS SEP Filing
SEP Filing - 2003
20030307
Withdrawing "Basis" from a Roth IRA - Selling the Roth IRA
Basis - 2003
20030408
Form 5498 - What's New for 2003
Form 5498 - 2003
20030401
Possible Law Changes
Possible Law Changes - 2003
20030402
Form 1099-R - What's New for 2003
Form 1009-R - 2003
20030403
Additional Discussion of the New Reason Code "Q"
Reason Code "Q" - 2003
20030405
Special Explanation - Reporting SEP Contributions IRS
SEP Contributions - 2003
IRS Guide to Distribution Codes
Distribution Codes - 2003
20030406
IRA Conversion & IRA Recharacterization - What is the Difference?
Conversions/Recharacterizations - 2003
20030508
SEP Updating Use Prototype or IRS Form 5305-SEP
Form 5305-SEP - 2003
20030501
What to Do - An IRA Customers Wants Help Correcting an Excess Contribution?
Correcting an excess - 2003
20030502
How Many 5498s Must an Institution Prepare for an Accountholder
20030503
IRS Guidance - Fair Market Value (FMV) of Stocks & Bonds
FMV Stocks/Bonds - 2003
Taking a Look at Safe Harbor 401(k) Plans & SIMPLE 401(k) Plans
Safe Harbor - 2003
20030504
Ten-Year Averaging
Ten-Year Averaging - 2003
20030607
Inheriting IRA Beneficiary's Right to Designate a Subsequent Beneficiary
Inheriting IRA - 2003
20030601
Inherited IRA Plan Agreement Now Available
IRA Plan Agreement - 2003
IRS Tax Filing Statistics
IRS Statistics - 2003
20030602
SEP, SIMPLE, & Keogh Questions
SEP/SIMPLE/Keogh QA - 2003
20030704
A Summary of Two of the Special Tax Rules for Armed Forces' Personnel Who Serve in Combat Zones & Interrelationship With the IRA Rules
Special Rules - 2003
20030701
Extended Contribution Deadlines for Soldiers in Combat Zones
Contribution Deadlines - 2003
20030703
The Prime Rate
Prime Rate - 2003
IRA Custodians Have Special Reporting Duties for U.S. Armed Forces in Designated Combat Zones
Special Reporting - 2003
20030705
Deemed IRAs in Qualified Retirement Plans
Deemed IRAs - 2003
20030706
Automatic Extension for Filing Forms 1099 & 5498
Extensions - 2003
20030707
Supreme Court to Decide if a Sole Shareholder is Covered by ERISA
ERISA - 2003
20030708
Banking Regulations Do Not Support Increase in FDIC Insurance Coverage Limits
FDIC Increase - 2003
New Tax Law Signed May 28, 2003
Tax Law - 2003
September 30, 2003 - Final Deadline for Amending QP Plans
QP Amending - 2003
20030808
Update on Proposed Laws Fighting Words
Proposed Laws - 2003
20030801
IRAs & Complying With the Customer Identification Program (CIP) Laws & Regulations
CIP Laws - 2003
Duty of Financial Institution to Furnish SIMPLE Summary Description - October is Close at Hand
SIMPLE Summary Desc - 2003
20030803
SIMPLE-Summary Description for the 2004 Calendar Year (Form 918-B Insert)
20030804
Understanding Beneficiary Designation Situations
Beneficiary Designation - 2003
20030805
September 30, 2003 QP Deadline Changed to January 31, 2004
QP Deadline - 2003
20030806
Exceptions for the 10% Tax
Exceptions 10% tax - 2003
20030807
IRS Grants Waiver of 60-day Rollover Requirement
Rollover - 2003
Reminder of Special RMD Rule
Special RMD Rule - 2003
2003 IRA & CESA Procedures Manual Available for Purchase
IRA/CESA Proc Manuals - 2003
20030908
IRS Modifies Reporting Requirements for 2003 1099-Q
Form 1099-Q Reporting - 2003
20030901
IRA IQ Test
IRA IQ Test - 2003
20030903
Compensation Limits & SIMPLE-IRAs
Compensation Limits - 2003
20030907
Divorce Court Order & IRAs - A "Be Careful" Topic
Divorce Court - 2003
Duties of an Institution as the "Designated Financial Institution" for a SIMPLE Plan
SIMPLE Plan - 2003
20031008
Inheriting A Parent's IRA
Inheriting Parents IRA - 2003
20031001
Illustrating When a Surviving Spouse Most Likely Does Not Want to Treat the Deceased Spouse's IRA as His or Her
Treat IRA as Own - 2003
20031002
IRA & Qualified Domestic Trusts
Domestic Trusts - 2003
20031004
Depository Only for SEP Funds - Responsible for Updating the SEP Plan?
SEP Funds - 2003
20031005
Disabled or Not
Disabled or Not - 2003
State Law Peculiarities
Law Peculiarities - 2003
20031006
Determining Whether a Correction Is Prompt for Purposes of Having for Purposes of having the Reporting Penalties Waived
Corrections - 2003
20031007
401(k) Elective Deferrals Must Be Timely Deposited to the Plan's Trust
401(k) Deferrals - 2003
20031108
The New Health Savings Account
HSA - 2003
20031101
Summary of Collections Before Refunds by Type of Return, for Year 2002
Summary of Collections - 2003
20031105
IRAs Cannot Be Sold?
IRAs cannot be sold - 2003
IRS Eliminates Determination Letter User Fee for Certain Employers
Determination Letters - 2003
20031106
Reminder- New 5498-ESA Deadline
Form 5498-ESA Deadline - 2003
IRS Rev. Rule 2003-72 & CESAs
IRS Rev Ruling 2003-72
Full Retirement Age - SSA
Retirement Age - 2003
20031107
Other Important Social Security Information
SSA Information - 2003
MSAs for 2004
MSA - 2003
Proposed IRA Legislation
IRA Legislation - 2003
IRA Issues 2004 COLAs
20031208
Upcoming January 2004 Tasks
2004 Tasks - 2003
20031201
2003 Publication 590 Issued
20031202
Last Minute IRS Changes to Form 1099-Rs
Form 1099-R - 2003
20031206
Key Retirement Plan Rules for 2003
Retirement Plan Rules - 2003
20031207
Sometimes Late is Too Late
Late is to Late - 2003
New Backup Withholding Rate - 28%
Backup Withholding - 2003
2004
Right to Treat as Own: Limited Exception or a Major Rule
Treat as own - 2004
20040101
Understanding Boxes 12 & 13 on the 2004 Form W-2
Form W-2 - 2004
20040103
IRS Issues 2004 Form 1099-R & Instructions
Form 1099-R - 2004
20040104
Common Data Processing Mistakes-Form 1099-R
Form 1099-R Mistakes - 2004
Substitute Statements-5498s for IRAs Roths & Coverdell Accounts
Form 5498 Substitutes - 2004
20040105
Understanding the Three RMD Tables
RMD Tables - 2004
IRS Issues 200349009
20040106
Reporting for Rollovers & Direct Rollovers
Rollovers - 2004
20040107
Backup Withholding Rates
Backup Withholding - 2004
Retirement Plan Correction Programs
Retirement Plan Corrections - 2004
20040208
The Special Reporting Required for a Non-qualifying Transfer Contribution
nonqualified Transfers - 2004
20040201
The Special Reporting Required for a Non-qualifying Rollover Contribution
nonqualified Rollovers - 2004
Withdrawing a 2003 IRA Contribution in the Year 2004
Withdrawing Contribution - 2004
20040202
Recharacterizing a 2003 Contribution in 2004
Recharacterizing - 2004
20040204
2004 Contribution Limits for Single Participant Plans
Contribution Limits - 2004
20040308
IRS Issues Additional HSA Guidance
HSA IRS Guidance - 2004
20040301
The Tax Benefits of an HSA
HSA Tax Benefits - 2004
20040303
Frequently Asked IRA Questions
QA - 2004
Confusion Concerning Reason Code 4
Reason Code 4 - 2004
SEP Contributions & IRA Contributions for the Same Year
SEP-IRA Contributions - 2004
20040304
Illustration of Separate Beneficiary Accounting Rules
Beneficiary Accounting Rules - 2004
20040306
An Introduction to ADP Rules
ADP Rules - 2004
20040307
Do Disability Payments Qualify As Compensation for IRA Contribution Purposes?
Disability Payments - 2004
20040408
The Naming of Inherited IRA Accounts
Naming Inherited Accounts - 2004
20040401
Be Aware - Not All Mistakes are Correctable
Correcting Mistakes - 2004
20040402
2007
Unexpected Tax Consequences for Non-spouse IRA Beneficiary
Tax Consequences - 2007
20070307
Nonspouse HSA Beneficiary
Nonspouse HSA Beneficiary - 2007
For Distributions to a Beneficiary - Use Code "4"
Use Code 4 - 2007
20070308
IRS Clarifies HSA Reporting Procedures for Death Situations
HSA Reporting Procedures - 2007
20070401
Will Some IRA Vendors Ever Get it Right ?
IRA Vendors - 2007
IRS Re-Releases the 2007 Form 5498-SA
Form 5498-SA - 2007
20070403
Documenting Procedures for the Type of IRA an Individual Opens
Documenting Procedures - 2007
20070404
IRA Funds Cannot Be Transferred "At Will" to a Spouse
IRA Funds Transfer - 2007
20070405
Another Impermissible (Invalid) Spousal Rollover Situation
Invalid Spousal Rollover - 2007
Marketing Roth IRAs to Individual's Over Age 70«
Marketing Roth IRAs - 2007
20070406
Joint Ownership of HSA Is Not Allowed
Ownership of HSA - 2007
IRS Beats Their Mandated Deadline
Mandated Deadline- 2007
20070501
When is an RMD No Longer an RMD ?
RMD No Longer an RMD - 2007
20070502
A Very Bad Day
A Very Bad Day - 2007
Guidelines for Roth IRA Contributions
Roth IRA Contributions - 2007
20070503
Additional IRS Guidance for FSA and HRA Rollovers to HSAs
Rollovers to HSAs - 2007
20070504
When is a Person, Age 70½, Not Required to Take an RMD ?
RMD Not Required - 2007
20070507
When is an IRA Error a Correctable Error
Correctable IRA Error - 2007
IRS Rules Direct Transfer from QP to Inherited IRA Permissible when Participant Died in 2005
Direct Transfer from QP Rules - 2007
20070601
Timing of RMD Distributions
RMD Distribution Timings - 2007
20070603
A Hard Tax Lesson - Tax Trap for the Unwary
Tax Trap - 2007
20070605
CWF Announces HSA Webinars for the Consumer
HSA Webinars - 2007
Where's the Excess ?
Where's the Excess - 2007
IRA/Pension Statistics for 2005 From the 1040 Series of Tax Returns
IRA Statistics - 2007
20070607
2004 & 2005 HSA Tax Stats
HSA Statistics - 2007
20070608
2004 & 2005 MSA Tax Stats
MSA Statistics - 2007
Radical IRA Law Changes Proposed
IRA Law Changes - 2007
20070701
Illustration of "Separate Accounting" RMD Calculations
RMD Calculations - 2007
Retirement Tips for Individuals
Retirement Tips - 2007
20070707
Qualified  Charitable Distributions (QCDs) and RMDs
QCDs and RMDs - 2007
20070708
SIMPLE-IRA Summary Description - Due by October, 2007 for  Tax Year 2008
SIMPLE-IRA Summary - 2007
20070801
Tax Rules Influencing and IRA Accountholder to NOT Designate His or Her Estate as IRA Beneficiary
Tax Rules - 2007
When May a Person Make His or Her HSA Contributions ?
HSA Contributions - 2007
20070804
When is a Person Wiser to Withdraw Money from a Pension Plan Versus and IRA ?
Withdraw Money - 2007
20070806
Baucas, Grassley Ask IRS to Better Publicize Saver's Credit
Savers Credit - 2007
Solving an IRA Administrative Problem
IRA Administrative Problem - 2007
20070807
Time to Reconsider "Keogh" Plans - Or, Why "Keogh" Plans Won't Die
Keogh Plans - 2007
Correcting Various Errors Made By the Custodian
Correcting Errors - 2007
20070901
Upcoming 2008 Law Change - A New Type of Roth IRA Conversion Contributions
2008 Law change - 2007
October 1, 2007 - Deadline to Establish a SIMPLE-IRA Plan
Deadline SIMPLE-IRA - 2007
20070902
Not All IRA Forms are Good Forms
Good IRA Forms - 2007
20070903
The Administrative Aspects of IRA Fees
IRA Fees
20070904
December 31, 2008 - new Deadline for Nonqualified Plan Documents
Deadline Nonqualified Plans - 2007
20070906
RMDs and Divorce
RMDs and Divorce - 2007
Don't Forget your Withholding Reminder Notices
Withholding Reminder - 2007
20070907
Outdated IRA Plan Agreements and Disclosure Statements
Outdate IRA Plan Documents - 2007
20070908
Special Observation About Roth IRAs and Spouse Beneficiaries
Special Observation - 2007
IRA Limits for 2007 & 2008
IRA limits - 2007
20071001
Explanation of Duties and Tasks Related to HSA Contributions
Review of IRA Contributions - Eligibility Rules
IRA Contributions - 2007
20071004
Is an RMD Due to 2007 ?
RMD Due for 2007
20071005
Q/A A Software Problem - Roth IRAs and Federal Income Tax Withholding
A Software Problem - 2007
2008 Inflation Adjustments Widen Tax Brackets
2008 Inflation - 2007
20071007
Q/A About Fees
About Fees - 2007
20071008
Is One Spouse Ever Eligible to Make Their HSA Catch-Up Contribution into Their Spouse's HSA ?
HSA Catch-Up - 2007
20071101
IRS Issues Revised HSA Model Forms
HSA Model Forms - 2007
Common Misconceptions About Spousal IRA Contributions
IRA Contribution Misconceptions - 2007
20071104
No Life Distribution Rule When the Estate is the Beneficiary and Death Occurs Before the RBD
No Life Distribution Rule - 2007
20071106
Coverdell ESA Reporting Forms - 5498-ESA and 1099Q
Forms 5498-ESA and 1099-Q - 2007
IRS Authorizes an IRA Rollover by Personal Representative - PLR 200742027
IRA Rollover PLR - 2007
20071201
What is meant by the term, "Custodial IRA"
Custodial IRA - 2007
One HSA, or Two HSAs, When There Are Employer Contributions
HSA Employer Contributions - 2007
20071202
How Does an IRA Custodian/Trustee Administratively Treat a Proposed SEPP Schedule - COLA
SEPP Schedule - COLA - 2007
20071203
Administrative Complexities if Multiple IRA Accountholders have Cross-Named Each Other as Ben
Cross-named Beneficiaries - 2007
20071205
State Court Designated Beneficiary Not Designated Beneficiary for RMD Purposes
Designated RMD Beneficiary - 2007
20071207
There is no Such Thing as a Family HSA.
Family HSA - 2007
Rollover Chart
Rollover Chart - 2007
20071208
2008
Time to Start Specializing in Inherited Roth IRAs and Marketing Such Specialization's
Inherited Roth IRAs - 2008
20080101
When Can 2007 IRA Contributions Be made ?
2007 IRA Contributions - 2008
Discussion of Topic - CESA Responsible Individual
CESA Responsible Individual - 2008
20080102
Qualified Charitable Distribution Expired - or Not ?
Charitable Distribution - 2008
Mistaken IRA Rollovers - Sometimes NOT a Bad Thing
Mistaken IRA Rollovers - 2008
20080103
Three New IRA Forms
Three New IRA Forms - 2008
20080104
When Does the IRA Accountholder Turn Age 70«
When is Age 70« - 2008
20080105
IRS Clarifies Position
IRS Clarifies Position - 2008
Helping Your IRA Clients
Helping IRA Clients - 2008
20080106
CESA Reminder - April 30, 2008 5498-ESA Filing Deadline
CESA Filing Deadline - 2008
20080201
Reminder - IRS Extends Deadline to Amend/Restate Nonqualified Deferred Compensation Plans
IRS Extends Deadline - 2008
Use the Proper Forms for Recharacterizations
Recharacterization Forms - 2008
20080202
Understanding the Recharacterizing of a 2007 Contribution in 2008
Recharacterizing a 2007 Contribution - 2008
Preliminary Tax Data - IRA/Pension Statistics for 2006
IRA Statistics - 2008
20080206
Preliminary HSA Tax Data for 2006
HSA Tax Data for 2006 - 2008
20080208
2008 IRS Reporting for a Conversion of Eligible Retirement (ERP) Funds to a Roth IRA
IRS Reporting - ERP - 2008
20080301
IRS Issues Limited Guidance in Converting 401(k) Funds to a Roth IRA
Converting 401(k) Funds - 2008
Publication 590 Tidbit # 1
Publication 590 - 2008
20080304
Required Minimum Distributions Rules for 401(k) Plans & IRAs are Similar
RMD Rules - 2008
20080305
IRS Announces New Online EIN Application Process
EIN Application - 2008
Discussion and Illustration of Calculating the Income Related to An Excess Contribution
Calculating Income - 2008
20080306
Publication 590 Tidbit # 2
20080308
HSA Question
HSA Question - 2008
Publication 590 Tidbit # 3
IRA Tax Relief for Disaster Situations - AR, GA, IL, KY, MO and TN
IRA Tax Relief - 2008
20080401
General Discussion of Special Relief Rules and Procedures
Special Relief - 2008
5498 Reporting for SEP-IRAs
5498 Reporting for SEP-IRAs - 2008
20080404
Warning - Verify the IRA Type
Verify the IRA Type - 2008
20080405
The Coming Conversion Revolution
Conversion Revolution - 2008
The 5-Year Requirement
Five Year Requirement - 2008
What are the Odds ?
What are the Odds ? - 2008
IRAs and Divorce
IRAs and Divorce - 2008
20080406
Economic Stimulus Payments Clarified
Economic Stimulus - 2008
20080409
IRS Issues 2009 Indexed Amounts for HSAs
2009 Indexed Amounts for HSAs - 2008
20080501
Specific Instructions for Form 5498
Form 5498- 2008
20080502
Rollover of 401(k) Designated Roth Funds
Rollover Roth Funds - 2008
Specific Instructions for Form 5498-SA
Form 5498-SA - 2008
Specific Instructions for Form 5498-ESA
Form 5498-ESA
Rollover of Matching Contributions Made on Account of Making Elective 401(k) Designated Roth Deferrals
Roth Deferrals - 2008
20080503
Observation About IRS Publication 590, Prohibited Transactions and Roth IRAs
20080504
Publication 590
20080505
The Age Issue for Catch-Up IRA Contributions for 2007
Catch-Up IRA Contributions - 2008
20080506
The Age Issue for Catch-Up HSA Contributions in 2007
Catch-Up HSA Contributions - 2008
The Following Due Dates Apply for Tax Year 2007
Due Dates - 2008
20080507
Administering Contributions to a SEP-IRA
SEP Contributions - 2008
IRA Distributions by Grandparents/Educational Expenses
IRA Distributions - 2008
20080508
Will Congress Act in Time IRAs and Charitable Distributions
Charitable Distributions - 2008
20080601
What Will Congress Do With Estate Taxes ?
Estate Taxes - 2008
20080602
5498 Reporting for Hurricane Recontributions by IRA Custodian and IRA Accountholders
Recontributions - 2008
20080603
Can an IRA Custodian Correct a Distribution it Made in Error ?
Correct Distribution - 2008
20080605
Withholding of Iowa Income Tax
Iowa Income Tax - 2008
20080606
$250,000 Limit for 2007 Form 5500-EZ Filings
Limit for 2007 - 2008
20080610
Who May File Form 5500-EZ
Form 5500-EX - 2008
IRS Issue Guidance on IRA/Roth IRA transfers to an HSA.
IRA/Roth Transfers to HSA - 2008
20080701
Appreciated Guidance on the Special Testing Period Taxes
Special Testing Period Taxes - 2008
20080704
IRS Issues Guidance on HSA Contributions for 2007, 2008 and Later Years
HSA Contributions - 2008
20080706
IRS Issues Draft of 2009 Form 5498
2009 Form 5498 - 2008
20080801
New Death Benefit Rollover Laws Effective Now
Death Benefit Rollovers - 2008
20080802
New Rules for Distributions to Expatriates Effective Now
New Distribution Rules - 2008
IRS Notice 2008-59 - 42 Frequently Asked Questions About HSAs
FAQ about HSAs - 2008
20080803
Educational Rules Revert after December 31, 2010
Educational Rules - 2008
20080806
Miscellaneous IRA Questions
FAQ about IRAs - 2008
SEP Data Processing Capabilities
SEP Data Processing - 2008
20080808
New Source of Bank Deposits - 401(k) Deposits
401(k) Deposits - 2008
20080901
IRA IQ Test - 2008
20080904
IRA Limits for 2008 & 2009
IRA Limits - 2008
20081001
IRS Issues 2009 COLAs
2009 COLAS - 2008
IRA Contributions - 2008
20081004
An HSAs Payment of Long-Term Care Premiums May Qualify for Tax-Free Treatment
HSA Payment of Long-Term Care - 2008
SIMPLE-IRA Summary Description Due by October 2008 for Tax year 2009
SIMPLE-IRA Summary - 2008
20081005
Outdated IRA Plan Agreements - 2008
20081006
New IRA Laws
New IRA Laws - 2008
Full Retirement Age -SSA
Full Retirement Age - SSA - 2008
20081007
Other Important 2009 Social Security Information
2009 SSA Information - 2008
Being the Bearer of Bad News - Excess Contributions
Excess Contributions - 2008
20081008
Plan Contributions Limits for 2009
2009 Plan Limits - 2008
Special Notice - Heartland Disaster Relief Act of 2008
Tax Relief - 2008
20081101
An HSAs Payment of Long-Term Care Premiums May Qualify for Tax-Free Treatment - 2009 Chart
HSA Long-Term Care Premiums - 2008
20081105
Possible Moratorium on RMDs for 2008 and/or 2009
Moratorium on RMDs - 2008
Special Rollover Contribution(s) Arising From Exxon Valdez Litigation
Special Rollover Exxon - 2008
20081106
HSA Custodian Now Required to Return to Employer Certain HSA Contributions
20081107
Iowa's Exemption Rules From Creditors -IRAs, Roth IRAs, SEP-IRAs, SIMPLE-IRAs, & Self-employed Keogh Plans
Iowa Exemption Rules From Creditors - 2004
20040403
Iowa's Exemption Rules-continued
20040404
20040405
ADP Testing Corrections
ADP Testing Corrections - 2004
ADP Testing Corrections-continued
20040406
Q & A - SIMPLE-IRA Rules
QA SIMPLE-IRA - 2004
Creditors & Pension Assets
Creditors & Pension Assets - 2004
20040407
IRS Reporting Is Required for a Revoked IRA
Revoked IRA Reporting - 2004
Furnishing a SIMPLE-IRA Checklist to Your SIMPLE-IRA Customers
SIMPLE-IRA Checklist - 2004
20040508
20040501
Illustration - The Importance of the Correct Distribution Code
Correct Distribution Code - 2004
"Relatively" New Benefits of Qualified Plans
QP new Benefits - 2004
20040502
Custodial Procedures for an Inherited IRA
Inherited IRAs - 2004
What Is the Difference Between an IRA Conversion and a Recharacterization ?
Conversion/Recharacterization - 2004
20040503
Questions Regarding Rolling Over After-Tax Contributions
QA Rollovers - 2004
20040504
IRA Legislation - 2004
IRA Test
IRA Test - 2004
IRA Test- Continued
20040505
20040506
20040507
IRA Distribution Codes
Distribution Codes - 2004
20040608
The 2004 Form 5498, Instructions to the Participant and the Custodian
Form 5498 - 2004
20040601
The 2004 Form 5498 & Instructions Continued
20040602
20040603
20040604
20040605
20040606
20040607
Special Explanations - Reporting SEP Contributions to the IRS
SEP Contributions - 2004
Furnishing a SEP Checklist to Your SEP-IRA Clients
SEP Checklist - 2004
20040708
Health Savings Account (HSA) Update
HSA Update - 2004
20040701
CWF's Commentary on the IRS Model HSA Form 5305-C
Form 5305-C - 2004
20040702
CWF's Commentary on the IRS Model HSA Form 5305-C- Continued
20040703
20040704
Explanation - How HSAs Are Impacted by FSAs & HRAs
HSAs FSAs HRAs - 2004
Transition Relief For State Mandated Coverage - Notice 2004-43
Notice 2004-43
Transition Relief For State Mandated Coverage - Notice 2004-43/Cont.
20040705
DOL Furnishes HSA Guidance
HSA Guidance - 2004
IRS Form 5305-C Health Savings Custodial Account Draft
20040706
IRS Form 5305-C Health Savings Custodial Account Draft/Continued
20040707
IRS Releases 2004 Form 8889
Form 8889 - 2004
20040808
IRS Provides Additional Comprehensive HSA Guidance
20040901
IRA Statistics
IRA Statistics - 2004
Continuation of Notice 2004-50 (HSAs)
Notice 2004-50(HSAs) - 2004
20041007
Combined IRA Reporting Forms to be Furnished to IRA Accountings and Inheriting Beneficiaries
IRA Reporting Forms - 2004
20041001
IRS Issues 2005 COLAs
COLAs - 2004
RMD Notice & Withholding Notice-Can They Be Sent Together?
RMD Notices - 2004
20041003
Furnishing Recipients With Statements Electronically
Furnishing Recipients - 2004
20041004
Form 5498s - 2004
Procedures for an Inherited IRA
Inherited IRA Procedures - 2004
20041005
The Special Contributions Credit
Contributions Credit - 2004
Miscellaneous Consulting Questions
20041105
Payroll-Deduction IRA Programs
Payroll Deduction IRA - 2004
20041101
Keogh Close-Out in 2004-Don't Forget the 2004 5500-EZ
Form 5500-EZ - 2004
Hardship Distributions from a 401(k) Plan Versus an IRA
Hardship Distributions - 2004
20041102
Completing the 2004 Form 5498-SA
Form 5498-SA - 2004
20041103
Completing the 2004 Form 1099-SA
Form 1099_SA - 2004
20041104
Comparison-HSAs and MSAs
HSAs/MSAs - 2004
Electronic and Magnetic Media Specifications for Filing Form 8851-Summary of Archer MSAs
Form 8851 - 2004
20041106
Archer MSAs-Trustees' Reports on the Number of archer MSAs Established Between January 1 2004 and June 3, 2004
Archer MSAs - 2004
2004 Form 1099-Q Instructions-To Be Completed for CESA Distributions
Form 1099-Q - 2004
20041107
Miscellaneous IRS Questions on the 10% Additional Tax on Early IRA Distributions
10 Additional Tax - 2004
20041208
SEPs Are So SIMPLE
SEPs - 2004
20041201
Revised IRS Form 5305-SEP Issued in December 2004
Form 5305-SEP - 2004
20041202
The New Automatic IRA Rollover Rules from the Perspective of the QP Administrator
Automatic Rollovers - 2004
The New Automatic IRA Rollover Rules from the Perspective of the IRA Provider
20041205
IRS Issues 2005 Form W-4P
Form W-4P - 2004
20041206
IRS Form 5305-SEP
20041207
2005
Clarification-A Surviving Spouse's Right to Treat the Deceased Spouse's IRA as Their Own
Treat as own - 2005
20050101
Understanding When Reason Code G Is to be Used
Reason Code G - 2005
20050103
Correcting Errors with Respect to Rollovers
Correcting Errors s- 2005
20050104
Mistaken HSA Distribution
Mistaken HSA Distributions - 2005
20050105
HSAs and Copayments
HSAs and Copayments - 2005
20050106
HSA Distributions-How Long Can a Person Wait to Reimburse Himself or Herself?
HSA Distributions - 2005
Nine VITA IRA Questions
VITA IRA Questions - 2005
20050207
President Bush Re-Proposes Bold Changes to IRAs and Elective Deferral Plans
Changes to IRAs - 2005
20050201
Understanding the Recharacterizing of a 2004 Contribution in 2005
Recharacterizations - 2005
20050304
Theft from 401(k)s & IRAs
Theft from 401(k)s - 2005
20050301
Additional Discussion of the New Automatic IRA Rollover Rules
Automatic Rollover Rules - 2005
Procedures for Withdrawing a Mistaken or Excess Contribution
Withdrawing Excesses - 2005
20050303
What is a "Stretch" IRA ?
Stretch IRA - 2005
The Two-Year Excess Contribution Situation
Two-Year Excess - 2005
Failed Recharacterization-Correctable or Not ?
Failed Recharacterizations - 2005
20050305
Rollover Rule Reminder
Rollover Rule - 2005
20050405
The 2004 IRS Form 5498
IRS Form 5498 - 2005
20050401
Inherited IRAs and Checkbox 11 (RMD) on Form 5498
Form 5498 - 2005
Form 5498-SA - 2005
20050403
Question and Answer
QA - 2005
Additional Discussion of Automatic Rollover Rules
Automatic Rollover - 2005
20050404
A Planning Technique
A Planning Technique - 2005
Can a Grandparent Be the Responsible Individual of a Coverdell ESA
CESA - 2005
Cardinal Reporting Rule
Cardinal Reporting Rule - 2005
20050406
Multiple & Compounding IRA Errors-Avoiding & Minimizing Such Errors
IRA Errors - 2005
Calculating a Beneficiary's RMD when the IRA Owner Died Prior to 2003
Beneficiary RMD - 2005
20050407
A Large SIMPLE-IRA
SIMPLE-IRA - 2005
20050508
IRAs and Bankruptcy
IRAs and Bankruptcy - 2005
20050501
Miscellaneous Facts About IRAs, SEP-IRAs, and SIMPLE-IRAs
Misc Facts - 2005
Permissibility of Waiving the Early Withdrawal Interest Penalty
Waive Interest Penalty - 2005
20050505
Not All States Allow HSA Deductions-Tax Complications
HSA Deductions - 2005
20050506
Statistics - 2005
20050608
Bankruptcy Bills Signed into Law-IRAs Treated Very Favorably
Bankruptcy Bill - 2005
20050601
IRAs-Domicile and the Location of IRA Assets Matters
IRAs - 2005
Errata
Errata - 2005
20050603
IRA Fees - 2005
20050604
HSA Fees
HSA Fees - 2005
20050605
October 1, 2005-Deadline to Establish a New Safe Harbor 401(k) Plan for 2005
401(k) Safe Harbor - 2005
20050606
Can 401(k) Funds Be Directly Rolled Over to a Roth IRA?
401(k) Rolled Over - 2005
20050607
Rollover of Coverdell ESA to Section 529 Plan-Is it Permissible
CESA Rollover - 2005
How to Report the 50% Tax on a Late RMD Distribution
Late RMD Distribution - 2005
20050708
The 2005 Form 5498, Instructions to the Participant and the Custodian
20050701
HSAs and FDIC Insurance-Not as Simple as It Should Be
HSAs and FDIC Insurance - 2005
20050704
Form 1099-R for Roth IRA Conversions-The Withholding Complexity
Form 1099-R - 2005
20050807
What's New for 2005?
What's new for 2005
20050801
Revocable Trust and IRAs
Revocable Trust and IRAs - 2005
20050803
2005 IRA Distribution Codes
Distribution Codes - 2005
20050804
No Life Insurance Within an IRA
No Life Insurance in IRA - 2005
20050806
The Adverse Consequences Resulting from Failing to Elect Deceased Spouse's IRA as Own
Treat as own 2005
20050906
Katrina Tax Law Changes
Katrina Law Changes - 2005
20050901
IRA Disclaimers-New IRS Guidance
New IRS Guidance - 2005
20050903
Modified Adjusted Gross Income for Roth IRA Contribution Purposes
Modified Adj Gross Roth - 2005
20050904
Tax Treatment of HSA upon the Death of the Account Owner
HSA Death of Accountholder - 2005
20050905
Critical Task-Determining the Fair Market Value (FMV) of IRA Assets
Determine FMV - 2005
20050907
Furnishing the 1099-R Upon Request
Form 1099-R Upon Request - 2005
20051008
Katrina Tax Relief
Katrina Tax Relief - 2005
20051001
Be Cautious-It is Not Clear that the Special Katrina Rollover Rules Apply to Roth Distributions
Katrina Rollover - 2005
20051004
WARNING: Don't Forget the New Account Number Rules for 1099-Rs and 5498s
Acct Number Rules - 2005
20051005
Nebraska Withholding Law Changes
Nebraska Withholding - 2005
Health Savings Accounts Limits increase for 2006
HSA Limit increase for 2006
20051006
Archer Medical Savings Accounts limits Increase for 2006
MSA Limit increase for 2006
IRS Guidance-How to Terminate a SIMPLE-IRA Plan
How to Terminate a SIMPLE - 2005
20051007
The New Bankruptcy Law Impact on SEP and SIMPLE-IRAs
Bankruptcy - SEP-SIMPLE - 2005
Full Retirement Age
Full Retirement Age - 2005
Other Important 2006 Social Security Information
2006 SSA Information
2006
Will the IRS Show Up at the Door of H&R Block, Inc. ?
H&R Block IRS at Door ? - 2006
20060305
Non-spouse Beneficiary Paying Final Expenses from a Decedent's HSA.
HSA Final Expenses - 2006
20060306
IRS Form 5498 Reporting Compliance
Form 5498 Compliance - 2006
Reminder - Upcoming Reporting Deadlines
Deadlines - 2006
20060307
Contribution Deadline
Deadline - 2006
Not Amending in a Timely Fashion Can Be Costly
Not Amending Costly - 2006
IRS Article from "Retirement News for Employers"
IRS Article - 2006
20060308
FDIC Press Release
FDIC Press Release - 2006
Recharacterizations - 2006
20060309
What Is an Inherited IRA ?
Inherited IRA - 2006
Valuation of IRA Annuity Roth Conversions
Roth Conversions - 2006
20060311
Early Withdrawal Fees
Early Withdrawal Fees - 2006
Suggestion for When You Calculate the Income Related to an Excess Contribution
Excess Contribution - 2006
20060312
Dramatic Growth of Health Savings Accounts (HSAs) from U.S. Treasury
HSA Growth - 2006
Saver's Credit Will Expire with the 2006 IRA Tax Year
Saver's Credit - 2006
20060401
Consequence of Not Explaining a Recharacterization to the IRS
Recharacterization/IRS - 2006
RMDs as a Percent - Revised RMD Uniform Lifetime Table
RMDs as a Percent - 2006
20060402
SEPs - The Last-Minute Retirement Plan
SEPs - 2006
20060403
Missed RMD - What to Do ?
Missed RMD - 2006
20060404
Marriage and Qualifying as a First-Time Home Buyer
First-Time Home Buyer - 2006
20060405
Understanding the RMD Rules as they Apply to Spouses
RMD Rules - 2006
20060101
IRS Guidance on KETRA Tax Law Changes
KETRA Tax Law Changes - 2006
When Taking More is Less
When Taking More is Less - 2006
20060107
Year-End IRA Questions
QA - 2006
Special Relief Extended for State Mandates
Relief State Mandates - 2006
20060108
How do the New Grace Period Rules for Cafeteria Plans Impact HSA Eligibility ?
Grace Period Rules - 2006
Distributions of Roth 401(k) Funds and Impact on Roth IRAs
Roth 401(k) Distributions - 2006
20060201
New $250,000 FDIC Insurance Limit for IRAs
FDIC Limit - 2006
How Should an IRA Account Be Titled ?
IRA Account Titling - 2006
20060205
Mistaken HSA Distributions
Mistaken HSA Distributions - 2006
20060206
Dying With an HSA May Be Tricky Business.for the Custodian/Trustee
Dying With an HSA - 2006
20060207
$250 to $500 Million Sought from H&R Block, Inc, for Fraudulent Marketing of IRAs
H&R Block Fraudulent - 2006
20060301
Are Bank Service Charges Taxable By a State for Services Rendered to an IRA, HSA, or QP
Service Charges Taxable ? - 2006
Preliminary Tax Data - IRA/Pension Statistics for 2004
Statistics for 2004 - 2006
20060406
New Law for Roth IRA Conversions in 2010
Roth Conversions in 2010 - 2006
20060501
May 31. 2006 Deadline for Form 5498 and IRS Penalty Topic
Deadline 5498 - 2006
Revised FDIC Brochure on FDIC Insurance Coverage Unneeded Confusion
FDIC Brochure - 2006
20060503
Tax-Owing Letters - Helping Your Customers Reply to the IRS
Tax Owing Letters - 2006
20060505
Can Marriage Work to Retroactively Disqualify a First-Time Home Buyer ?
Disqualify First-Time Home - 2006
20060506
Updating SIMPLE Plans- Deadline Extended
Deadline - SIMPLE - 2006
20060507
Duty to Notify of Excess HSA Contribution
Excess HSA Contribution - 2006
Form 5498 Reporting for IRA Contributions Made After April 17, 2006
Form 5498 - 2006
20060508
Disclosure Statement Requirements
Disclosures - 2006
Correctable or Not ? Funds Placed in Wrong IRA
Funds in Wrong IRA - 2006
20060601
President signs IRA Bill
President Signs IRA Bill - 2006
Coins and Bullion as an IRA Investment and as a Business Opportunity
Coins and Bullion - 2006
20060603
Combined Reporting - When Permissible and When Not ?
Combined Reporting - 2006
20060605
What's With Boxes 2 & 3 of the 2005 Form 5498-SA
IRS issues the 2006 HSA Forms
HSA Forms - 2006
20060606
Additional Discussion of the Early Withdrawal Interest Penalty Subject
Interest Penalty - 2006
20060608
Effect of the Federal Insurance Reform Act on the Reports of Condition & Income (Call Report)
Call Report - 2006
20060701
Wealthy Individuals and IRA Contributions
IRA Contributions - 2006
New Benefits of Non-deductible IRA Contributions
New Benefits - 2006
20060703
When is More than One Rollover Per year Allowed ?
More than One Rollover - 2006
20060705
Debit Cards and HSAs - Permissible or Not ?
HSA Debit Cards ? - 2006
When Must a 5498-SA Be Prepared ?
Form 5498-SA when ? - 2006
Illustration of When it May be Best to NOT "Treat as Own"
'Treat as own' - 2006
20060706
Extensions for People Impacted by Hurricane Katrina
Katrina Extensions - 2006
IRS Expands Taxpayers' Option for Direct Deposit of Refunds
Direct Deposit Refunds - 2006
20060707
IRS Issues Revised Salary Reduction SEP-IRA Contribution (Form 5305A-SEP)
Form 5305A-SEP - 2006
20060708
SIMPLE IRA Summary Description - Due by October
SIMPLE Summary Description - 2006
20060801
IRS Issues New Reporting Guidance for Mistaken HSA Distributions
HSA Distribution IRS Guidance - 2006
Estate as the IRA Beneficiary Many Times an Unwise Approach
Estate as Beneficiary - 2006
20060803
Beneficiary Situation - Minor Inherits an IRA
Minor Inherits IRA - 2006
20060804
Traditional IRA Used to Pay Qualified Educational Expenses
Educational Expenses - 2006
Sometimes Funds Within Roth IRAs Cannot Be Moved to a Traditional IRA
Move Roth IRA - 2006
20060805
Frequently Asked Questions Regarding IRAs
No Current-Year Contribution Rule for HSAs
HSA Contribution Rule - 2006
20060807
The Pension Protection Act of 2006
Pension Protection Act - 2006
20060901
Roth Conversion Eligibility Requirements Eliminated/Special Tax-Averaging Rule for 2010 Conversions
20060906
Increased Form 5500-EZ Filing Limit
Form 5500-Ex Filing Limit - 2006
Qualified Plan Distribution Form - Employer Must Furnish
QP Distribution Form - 2006
First-Time Home Buyer Question
First-Time Home Question - 2006
20060907
Avoiding an Excess Roth Contribution
Avoid Excess Roth - 2006
20060908
Do Debit Cards and Checking Accounts Work With IRAs ?
Debit Cards for IRAs ? - 2006
2006 IRS Instructions for Forms 1099-R and 5498 - What's New ?
Forms 1099-R and 5498 - 2006
20061001
20061003
Options for Non-spouse Roth IRA Beneficiary
NonSpouse Roth Beneficiary - 2006
20061004
Inform Your Roth Customers - They Need to Tell Tax Preparer of Roth IRA Contributions
Roth Contributions - 2006
20061005
Retirement Tips - 2006
First-Time Home Questions - 2006
20061006
Do Debit Cards & Checking Accounts Work With IRAs ?
Debit Cards with IRAs ? - 2006
20061007
Right to Amend Provision
Right to Amend - 2006
Reporting Roth Distributions
Report Roth Distributions - 2006
20061008
Employer HSA Contributions
Employer HSA Contributions - 2006
Form 1040 Completion for a Qualified Charitable Distribution
Form 1040 - 2006
20061101
HSA Cost of Living Adjustments for 2007
HSA Cost of Living - 2006
20061102
New Roth IRA Limits
Roth IRA Limits - 2006
20061103
New HSA limits
HSA Limits - 2006
Medical Savings Accounts Limits
MSA Limits - 2006
IRA Contribution Deadline and Patriot's Day Provide Extended Tax Deadline
Extended Tax Deadline - 2006
Saver's Tax Credit Limit for 2007
Saver's Credit Limit - 2006
20061104
Non-deductible Contribution = Roth Contribution
Roth Contribution - 2006
Warning - Wrong Rollover Advice being Circulated
Warning - 2006
20061106
Qualified Plan Issues in a Divorce Situation
QP Plan Issues - 2006
Reminder - Backup Withholding Does NOT Apply to IRAs
Backup Withholding - 2006
20061107
IRS - Confusing 1099-R Instructions
Form 1099-R Instructions - 2006
20061108
New HSA Laws - Effective January 1, 2007
New HSA Laws - 2006
20061201
Who is considered a "Reservist" Under the Pension Protection Act (PPA) of 2006 ?
Who is "Reservist" - 2006
20061205
Retirement Plans FAQs Relating to waivers of the 60-Day Rollover Requirement
FAQs - 2006
20061206
H & R Block Case Dismissed in Court
H&R Block Dismissed - 2006
20061208
Transfer of Inherited QP Funds to an Inherited IRA-Additional IRS Guidance
Transfer of Inherited QP - 2007
20070101
IRA Accountholder Have Until April 17, 2007
Until April 17, 2007 - 2007
Don't Be Confused - Designated Roth Distributions Come from 401(k) Plans, Not Roth IRAs
Don't Be Confused - 2007
20070103
Are your 1099-Rs Correct ?
Form 1099-r Correct ? - 2007
Qualified Charitable Distributions - Additional IRS Guidance
Charitable Distributions - 2007
20070104
All Mistakes Are Not Correctable
Mistakes not Correctable - 2007
20070105
FAQs - 2007
20070106
IRS Issues Form 8888 for Direct Reporting of Tax Refund
Form 8888 - 2007
20070108
Completion of Box 2b of Form 1099-R
Form 1099-R - 2007
20070201
Excess Distributions After the Due Date and Form 1099-R Reporting
Excess Distributions - 2007
Carrying Over a 2006 Contribution - Not So Easy
Carrying over Contribution - 2007
20070202
Recharacterizations - 2007
20070203
Understanding the Recharacterizing of a 2006 Contribution in 2007
20070204
How Many 5498's Must be Prepared ?
Form 5498 - 2007
20070301
Spousal Contributions
Contributions/Spousal - 2007
Options if Only a Portion of a Traditional IRA Contribution is Deductible
Contributions/Deductible - 2007
20070302
IRA Contributions Not Deductible No Easy Solution
Contributions/Not Deductible - 2007
20070303
Roth Codes for Form 1099R Explained
Form 1099R/Roth Codes - 2007
20070304
Nonspouse Roth Beneficiary Options
NonSpouse Roth Beneficiary - 2007
Procedures for Qualified (QP) Terminations for 2006 and 2007
QP Terminations - 2007
20070305
Roth Distribution Reporting Determining if the Roth 5-Year Holding Period Has Been Met
Roth Distribution Reporting - 2007
20070306
Options for a Spouse as a 401(k) Beneficiary
401(k) Beneficiary - 2007
Recognizing Losses on Traditional IRA Investments
Loss on IRA Investments - 2008
20081108
Recognizing Losses on Roth IRA Investments
Loss on Roth Investments - 2008
3 Last Minute IRA Law Changes
IRA Law Changes - 2008
20081201
RMD Notice Requirement for 2009
RMD Notice Requirement - 2008
20081203
IRS Reporting for IRA Revocation and IRA Closures
IRA Revocations - 2008
20081205
Understanding Direct Rollovers to a Traditional IRA or Roth IRA
Direct Rollovers - 2008
20081208
2009
Self-Audit of 5498 Reporting for 2008
5498 Reporting - 2009
20090101
Payroll Deduction IRA Contribution
IRA Contribution - 2009
20090103
Terminating a SEP, SARSEP or SIMPLE-IRA Plan
Terminating SEP-SIMPLE - 2009
20090105
2008 SEP Contributions for Farmers and Other Employers
SEP Contributions - 2009
20090106
Direct Rollovers from a Traditional IRA
Direct Rollovers - 2009
20090107
No Direct Rollovers from a Roth IRA
No Direct Rollovers - 2009
When Not to Change a Distribution Code on Form 1099-R and Why Not
Change Distribution Code - 2009
20090108
Major Change for Completing the 2009 Form 1099-R
Form 1099-R - 2009
20090201
IRS Excerpts for Completing Form 1099-R for IRA Distributions
Completing 1099-R - 2009
20090204
IRS Issues 2009 Instructions for the 2009 Form 1099-R for Roth IRA Distributions
Instructions 1099-R - 2009
20090205
Procedures for Preparing a Corrected Form 1099-R for a Distributions from a Roth IRA
Corrected 1099-R - 2009
20090208
What's New for the 2009 Form 5498
Form 5498 - 2009
20090301
Understanding the 1099-R Reporting of Qualified Charitable Distributions from IRAs
Charitable Distribution - 2009
20090302
Understanding the 1099-R Reporting of Qualified JSA Funding Distributions from IRAs
Qualified HSA Distributions - 2009
20090304
Withdrawing Interest from a Traditional IRA
Withdrawing Interest - 2009
20090306
Withdrawing Interest for a Roth IRA
Procedures for Preparing a Corrected Form 5498 for a Contribution to a Roth IRA
Corrected Form 5498 - 2009
20090307
Procedures for Preparing a Corrected Form 1099-R
Corrected Form 1099-R - 2009
20090308
Rollover Rights After an FDIC Bank Closure
Rollover Rights - 2009
20090401
Prepared One of Two 5498 Forms When There is a Recharacterizations and/or a Conversion ?
Preparing 5498 - 2009
20090402
An IRA to IRA Rollover Primer
IRA Rollover - 2009
20090404
Rolling over After-Tax Dollars to a Roth IRA
Rolling over to a Roth - 2009
20090405
A Primer on Designated Roth Contributions
Roth Contributions - 2009
20090407
IRS Issues 2010 Indexed Amounts for HSAs
Indexed Amounts for HSAs - 2009
20090501
A Major Change in the Rules Governing Modifications to Substantially Equal Periodic Payments
SEPP Rule Changes - 2009
20090502
A Great Planning Technique for Correcting an Excess Roth IRA Contribution
Correcting Excess Roth Contribution - 2009
20090504
When Must a 5498-SA be Prepared ?
Form 5498-SA - 2009
20090505
Preliminary Tax Data - IRA/Pension Statistics for 2007
IRA Statistics - 2009
20090506
Preliminary HSA Tax data for 2007
HSA Statistics - 2009
20090508
2017
SEP-IRA Email Guidance
20170502
Understanding What Forms are Needed for Setting up SIMPLE IRA
Forms to Set up SIMPLE IRA
20170503
RMD Rules for 401(K) Plans and Their impact on Direct Rollovers in IRAs
RMD Rules 401(k) impact on Direct Rollovers to IRA
20170504
IRS Guidance - Transfers
20170505
Generation Skipping Taxes and Inherited IRAs
20170508
Purchasing a Financial Institution Having IRAs - Caution is Warranted
Pruchasing Institution having IRAs - Caution
20170601
State IRA Programs-They are sure to fail and They Should fail
State IRA Programs Fail and they should fail
20170602
Five Year Rule Applies Differently to Inherited Traditional IRA versus Inherited Roth IRA
Inherited Trad IRA/Roth IRA treated differently
20170603
CWF has suggested to the IRS it Needs to Improve Guidance Regarding Prohibited Transactions for IRAs
IRS Needs to improve Prohibited Transaction Guidan
20170604
Reporting "Postponed" Required Distributions on Form 1099-R
Reporting "Postponed" RMDs on Form 1099-R
20170606
Some HSA Contribution Errors Cannot be corrected
Some HSA Contributions Errors Cannot be corrected
Some IRA Contribution Errors Including Prior Tax Years Cannot be Corrected - Too Late
Some IRA Contributions Errors Cannot be corrected
20170607
DOL Requests Taxpayers to Provide Additional Comments About Fiduciary Rule
DOL Requests Additional Fiduciary Rule Comments
20170608
Providing the SIMPLE-IRA Summary Description for 2018
SIMPLE-IRA Summary Description 2018
20170701
RMD Deadline for 5-year rule of Death
20170702
Still Possible to Establish a SIMPLE-IRA Plan for 2017
Establish a SIMPLE-IRA for 2017
Employers and Payroll Deduction Plan or Services
IRA Tax Facts
20170703
U.S. Treasury Terminates myRA Program
U.S. Treasury Terminated myRA Program
20170706
Phasing out the myRA Program
Red Copies of Copy A Not Required for Certain Forms
Red Copies of Copy A Not Required on Certain Forms
20170707
Basic Rules for Preparing Paper IRS Forms
Basic Rules for Preparing paper IRS Forms
20170708
Seven Cardinal  IRA Rollover Rules
7 Cardinal IRA Rollover Rules
20170801
Making IRA Contributions after age 70«
20170802
Investment Firms and Transfers - A Be Careful Situation
Investment Forms and Transfers - be Careful
20170803
Getting Married Results in Substantial Tax Benefits for the Surviving Spouse of an IRA owner and his/her Beneficiaries
Tax Benefits of Married Surviving Spouse
20170804
Discussion of Combined RMD Chart
20170805
Email Guidance
Inherited IRA RMD Schedule
20170806
Combined RMD Chart
20170807
Elects As Own and Growth Phase
Elects as Own and Growth Phase
20170808
Update On the DOL's Fiduciary Rules
Update on the DOL's Fiduciary Rules
20170901
New Tax Law Enacted for Hurricanes Harvey, Irma  and Maria
New Tax Law for Hurricante Harvey, Irma and Maria
IRS Revises IRA Model Forms-5305 Series
IRS revises IRA Model Forms 5305 Series
20170902
Understanding SIMPLE-IRA Rollover and Transfer Rules
Understanding RIMPLE-IRA Rollover Transfer Rules
20170903
Charge a Fee for a Direct Rollover of IRA Funds to a 401(k) Plan
Fee for Direct Rollover of IRA funds to a 401(k)
20170904
Simpler Form 5500-EZ Filing Requirements for 2017 versus 2016
Simpler2017 Form 5500-EZ filing Requirements
20170907
2017 Version (draft) Form 5500-EZ
20170908
Warning - Don't Move Inherited IRA Funds to the Estate Checking Account Too Quickly
Move Inherited Funds to Estate
20090601
Transferring of Credit Union's Inherited IRA
Transferring of a Credit Union Inherited IRA
20090602
Interesting Inherited IRA Situation
Inherited IRA Situation
20090603
Should HSAs be Added to Internet Banking Accounts ?
HSA Added to Internet Banking ?
20090604
Special Notice to HSA Account Owners
Special Notice HSA Account Owners
20090605
Thoughts on the Withholding Notice Requirements for 2009 and 2010
Withhold Requirements 2009-2010
20090606
Reminder - No Covering of NSF Checks
No Covering of NSF Checks
20090607
Revocable Trusts and the Naming if IRA Accounts
Revocable Trusts - Naming of IRA Accounts
20090608
The Coming Roth IRA Conversions
Roth IRA Conversions
20090701
Purpose of a Roth IRA Conversion
Roth IRA Conversion - Purpose
Why convert my traditional IRA to a Roth IRA ?
Convert Trad to Roth - Why
Who is eligible to do a conversion for 2009 ?
Who is eligible conversion 2009
20090702
How do I determine my MAGI ?
Determine MAGI - how
Who is eligible to do a conversion for years 2010 and subsequent years ?
Eligible conversion for years 2010
How much may I convert from my traditional IRA ?
Convert from Trad IRA - How much
When may I do a conversion during the year ?
Conversion when during the year
How do I convert my traditional IRA ?
Convert Traditional IRA - How
How do I convert my SEP-IRA or SIMPLE IRA ?
Convert SEP-IRA /SIMPLE-IRA - How
20090703
Do I need to execute a new Roth IRA plan agreement to receive the conversion contribution ?
Do I need to execute a new Roth IRA
What income tax will I owe because of a conversion made in 2009 or in a year after 2010 ?
What income tax do I owe - 2009
What income tax will I owe because of a conversion made in 2010 or subsequent years ?
What income tax will I owe - 2009
Should I wait until 2010 to convert my traditional IRA to a Roth IRA ?
Should I wait until 2010 to convert
Will I owe the 10% additional tax for my conversion if I am under the age to 59½ ?
Will I owe the 10% additional tax
Are there amounts in my traditional IRA which I am not eligible to convert ?
Amounts not eligible to convert
20090704
Can I convert and IRA which I inherit from my spouse ?
Convert inherited IRA from spouse
May I convert an IRA which I inherit from someone who is not my spouse ?
Convert inherited IRA from non-spouse
If I have set up a substantially equal periodic payment with respect to a traditional IRA, an I eligible to convert some or all of this IRA ?
Convert Substantially Equal Periodic Payments
What tax reporting forms will be prepared by one or two IRA custodians/trustees ?
What tax reporting forms will be prepared
What income tax forms will I need to complete to properly reflect a conversion on my federal income tax return ?
What income tax forms are needed - 2009
Is there an age limit imposed for doing a conversion ?
Conversion - Age Limit
Is there any limit on the number of conversions I may do ?
Conversions - Limit  on number
What should I do if I make a failed Conversion ?
Failed Conversion - What to do
If I convert some of all of my traditional IRA, do I have the right to change my mind and undo the conversion, or can I only undo it if I become ineligible ?
Convert - Can I change my mind
20090705
What is a reconversion ?
Reconversion
Is there a limit applying to reconversions ?
Reconversions Limit
If I withdraw money from my Roth IRA a number of years after the conversion, will I have to pay a special 10% additional tax if I am younger than age 59« ?
Withdraw money before age 59«
Are there any other tax situations of which to be aware ?
Tax Situations to be aware of
Must I take a required minimum distribution from my conversion Roth IRA ?
RMD from Conversion Roth
20090706
Will my beneficiary(ies) be required to take required distributions after I die ?
Ben take RMD
No Life Insurance in an IRA
A Promissory Note as a Self-Directed IRA Investment
Self-Directed IRA - Promissory Note
20090707
Fee Disclosures and IRA Projection Schedule Requirements
Fee Disclosures
20090801
Inherited IRA - Sample Pass-Through Language for Legal Opinion
Inherited IRA
20090802
Direct Rollovers from a 401(k) Plan - Sometimes Two is Better than One
Direct Rollovers from a 401(k)
20090803
No Time Limit for When a Spouse Beneficiary Must Elect to Treat Deceased Spouse's IRA as Own
Spouse Beneficiary
20090805
How and When to Complete the Form 1096
Form 1096 How and When
20090806
Discussion of Boxes on Form 1096 - Box 1 and 2
Form 1096 Boxes 1 and 2
Form 1096 - Box 3
Form 1096 Box 3
Form 1096 - Box 4
Form 1096 Box 4
20090807
Form 1096 - Box 5
Form 1096 Box 5
Fee Disclosure and IRA Projection Schedule Requirements
Fee Disclosure/IRA Projection - 2009
Inherited IRA - 2009
Direct Rollovers from a 401(k) Plan - Sometimes Two is Better Than One
Direct Rollovers from 401(k) - 2009
20090804
Treat IRA as own - 2009
Form 1096 - 2009
Why an IRA custodian is unable to determine the taxable amount
Determine taxable amount - 2009
20090901
Completion of Form 1099-R for IRA Distributions
Health Savings Accounts - Ability of IRS to Levy
HSA - IRS to Levy - 2009
20090905
Illustration - Surviving Spouse Age 76 May Not Want to Initially Elect to Treat Deceased Spouse's (age 64) IRA as His Own
Elect to Treat as Own - 2009
20090906
Marital Trust as an IRA Beneficiary, but Trust to Terminate Once Spouse Beneficiary Dies
Marital Trust as IRA Beneficiary - 2009
20090908
Special IRA Rollover Relief and Additional 2009 RMD Guidance for IRAs
Special IRA Rollover Relief - 2009
20091001
IRA Rollover Rules from Publication 590
IRA Rollover Rules - 2009
20091006
Interplay of IRA Revocation and IRA Rollover Rules
IRA Revocation - 2009
20091007
IRA Limits for 2009 & 2010
IRA Limits - 2009
20091101
IRS Issues 2010 COLAs
2010 COLAs
Review of IRA Contribution  - Eligibility Rules
IRA Contributions - 2009
20091102
Is an RMD Due for 2010 ?
RMD Due for 2010
Roth IRA Contributions - 2009
20091105
Marketing Roth IRAs to Individual's Over Age 70 ½
Roth IRA Marketing - 2009
Consulting Call - Excess Roth IRA Contributions Situation
Excess Roth Contribution - 2009
20091106
HSA Payment of Long-Term - 2009
Full Retirement Age - SSA - 2009
20091107
Other Important 2010 Social Security Information
2010 SSA Information
How Many 5498s Must an Institution Prepare for an Accountholder ?
How Many 5498s per Accountholder - 2009
20091108
Will the IRS be Updating in 2010 the Model IRA Forms for Traditional and Roth IRAs
IRS Updating Model IRA Forms - 2009
20091201
RMD Duties in 2010
IRA Conversion and IRA Recharacterization - What is the Difference ?
IRA Conversion/Recharacterization - 2009
20091202
Deadline for Qualified Charitable Distributions is December 31, 2009
Deadline Qualified Charitable Distribution - 2009
20091204
Documenting Procedures to Ascertain the Type of IRA an Individual Opens
Type of IRAs Opened - 2009
20091205
Non-deductible Contribution - Roth Contribution
Roth Contribution - 2009
The Very Limited Interplay Between QCD Rules and RMD Rules
QCD/RMD Rules - 2009
20091206
Compensation Limits & SIMPLE-IRAs - 2009
20091207
Exceptions for the 10% Tax - 2009
20091208
2010
Data Processing and IRS Reporting for Roth Conversions in 2010
Roth Conversions - 2010
20100101
What traditional IRA and Roth Administrative forms for a Roth Conversion
Roth Conversions - 2010 - Forms
Standard IRA Distribution Form
IRA Distribution - Roth Conversion
Does a separate Roth Conversion IRA need to be established
Roth Conversion - Separate IRA
20100102
Completing the IRA Distribution Form
IRA Distribution Form Completion
2009 IRS Form 1099-R Special Relief
Form 1099-R - 2009 - Special Relief
20100103
Roth Conversions and Income Acceleration Rules
Roth Conversions
Rules when the Roth IRA Converter Dies
Roth Conversions - Converter Dies
20100105
Social Security Number Truncation
SSN Truncation
Pension and IRA Proposal by the Obama Administration
Pension and IRA Proposal - Obama Administration
20100107
Retirement Security for American Families
Retirement Securities
New Initiatives to Help Families Save
New Initiatives
Create Easier Ways to Save Tax Refunds
Save Tax Refunds
20100108
Allow Unused Leave to be Converted to 401(k) Savings
Convert Unused Leave to 401(k)
Explain Saving Options
Explain Savings Options
Building on existing Obama Retirement Proposal
Build on Obama Proposal
Create Automatic IRAs
Automatic IRAs
Reform and Expand the Savers Credit to match Retirement Savings
Expand Savers Credit
Three Planning Concepts - Why More Individuals will want Profit Sharing and One Person 401(k) Plans
Three Planning Concepts
20100201
Preparing two 1099-R Forms is Never Correct with Federal Withholding
Two 1099-R never correct with withholding
20100202
Possible Expansion of the Saver's Tax Credit
Expansion of Saver's Tax Credit
20100203
H&R Block Lawsuit Settlement and Saver's Tax Credit
H&R Lawsuit and Saver's Tax Credit
20100204
What to do - A Person wants to make a Charitable IRA Distribution in 2010
Charitable IRA Distribution in 2010
20100205
Change to a 5-Year Rule Because of 2009 RMD Waiver
5-Year Rule - 2009 RMD Waiver
How is the Life Distribution Calculation for a Beneficiary for 2010 Affected by the 2009 RMD Waiver
Life Distribution Calculation
20100206
Questions to be asked to administer a Non-spouse Inherited Traditional IRA
Administer Nonspouse Inherited Traditional IRA
Compensation Limits and SIMPLE-IRAs
Compensation Limits and SIMPLE IRAs
20100207
IRS Reporting Forms for HSAs
20100208
No Direct Rollovers from One to Another IRA
No Direct Rollovers
20100301
More than a Check is Needed for an IRA Transfer
Needed for IRA Transfer
20100302
Be CAREFUL - The RMD Must be Completed Before any Roth IRA Conversion
RMD Before Roth Conversion
20100303
IRA Contribution Due Dates
Roth IRA Conversion Documentation
Roth Conversion Documentation
20100304
IRA/Pension Statistics for 2008
Statistics for 2008
20100306
Preliminary HSA Tax Data for 2008
HSA Tax Data for 2008
20100308
Proposed IRA and Pension Law Likely to be Enacted in 2010
2010 Law Changes likely
20100401
Understanding the User of Reason Code "4" (Death) on the Form 1009-R
2010 1099-R Reason Code 4
20100403
Inherited IRA Reporting FMV Statement and Form 5498
Inherited IRA Reporting
20100404
IRA Custodian/Trustee Reporting Responsibilities
IRA Custodial/Trustee Responsibilities
20100405
Reminder on 10% Tax
Reminder 10% tax
20100406
What's the Deal about Unemployment Compensation ?
Unemployment Compensation
SEP-IRA Contributions
20100408
IRS Issues 2011 Indexed Amounts for HSAs no Changes Versus 2010
HSA 2011 Indexed Amounts
20100501
The Future of HSAs
HSA The future
20100502
Separate Roth IRA Plan Agreements When Doing Roth IRA Conversions Are Highly Recommended
20100504
Were You and Your HSA Owners Confused by Box 2 on the 2009 Form 5498-SA?
Form 5498-SA Box 2 Confusion
20100506
Compliance With Regulation E By HSAs
HSAs Reg E Compliance
20100601
What is the Future of CESAs?
CESA - Future of
20100602
Special RMD Rule - When the Nonspouse Inheriting Beneficiary is Older Than the Deceased IRA Accountholder
Special RMD Rule
20100604
We All Make Mistakes, Including IRA and HSA Owners Who Are Accountants or Attorneys.
Mistakes
20100605
Completing and Filing the 2009 Form 5500-EZ
Form 5500-EZ Completion
20100606
RMD Impact When a Surviving Spouse Elects to Treat the Deceased Spouse's IRA as Their Own
RMD Impact Treat IRA as own
20100701
HSA Contribution Limits for Domestic Partners and Other Unmarried Individuals Versus Married Individuals
HSA Contribution Limits
20100703
Handling Excess IRA Contributions for 2008 and 2009
Excess IRA Contrib 2008-2009
20100704
A Special Exception for IRAs and Federal Estate Taxes
IRAs and Federal Estate Taxes
20100705
IRA Investors - Be Aware the IRS Does Not Approve IRA Investments
IRA Investments
20100706
The Current Economy and Roth IRA Planning Opportunities
Roth IRA Planning
20100801
The Once Per Year Rollover Rule
Rollover Rule
20100802
Is it Always Necessary to Set-up an Inherited IRA?
Inherited IRA set-up
20100803
Preparing the 1099-R Form for Distributions From a Traditional IRA to an Inheriting Spouse Beneficiary Versus a Non-spouse Beneficiary
1099-R Form Preparation
Preparing the 1099-R Form for Distributions From a Roth IRA to an Inheriting Spouse Beneficiary Versus a Non-spouse Beneficiary
20100804
Reminder - Inherited IRA Distributions Cannot be Rolled Over by Non-spouse Beneficiaries
Rolling over Inherited IRAs
20100805
Guidance Regarding Inherited IRA Contributions Possibly Being Excess Contributions
Inherited IRA Contributions
20100806
FDIC Board Approves SAFE Accounts Pilot Program - Applications Accepted Through September 15, 2010
SAFE Accounts Pilot Program
20100807
IRA and Pension Law Changes Within the Small Business Jobs Act of 2010
Small Business Jobs Act of 2010
20100901
Increased Tax Penalties for Failing to File Correct 2010 Information Returns With the IRS
Tax Penalties
20100902
Establishing a SIMPLE-IRA
SIMPLE-IRA Establishing
20100904
IRA Limits for 2010 & 2011
IRA Limits 2010 & 2011
20101001
IRS Issues 2011 COLAs
Eligibility Rules
20101002
Is an RMD Due for 2011 ?
RMD Due 2011 ?
HSAs Shouldn’t be Used to Temporarily Pay a Medical or Prescription Expense When the HDHP Ultimately Pays the Expense
HSA HDHP Pays Expense
20101005
An HSA Owner Shouldn’t Use an HSA to Buy a Medical Product that Might be Returned for a Refund
HSA purchase - refund
20101006
An HSA’s Payment of Long- Term Care Premiums May Qualify for Tax-Free Treatment,
HSA Long Term
20101007
Other Important 2011 Social Security Information
2011 SSN Information
Plan limits for 2011
Plan Limits for 2011
20101008
IRS Issues 2011 HSA Forms, 54989-SA, 1099-SA Instructions
2011 HSA Forms
20101101
IRS Revises Form 5305-E and 5305-EA - Why ?
IRS Form 5305-E and 5305-EA Why?
Alternate RMD Rule Applies to Inherited IRAs
Alternate RMD Rule - Inherited IRAs
20101102
IRA CD or Non-IRA CD
IRA CD/Non-IRA CD
20101103
Don't Make Rollovers, Direct Rollovers and IRA Transfers Complicated
Rollovers, Transfers Complicated
Correcting an Incorrect "Direct Rollover" from IRA to 401(k)
Correcting "Direct Rollover"
20101105
Direct Rollovers from 401(k) Plans to Roth IRAs - IRS Guidance
Direct Rollovers 401(k) to Roth
20101107
Designating a Funeral Home as the IRA Beneficiary
Funeral Home - IRA Beneficiary
20101108
HSA's Payment of Long-Term Care
HSA's Payment of Long Term Care
Recap of Completing the 2010 Form 1099-R
Completing 2010 Form 1099-R
20101201
Emails with the IRS
20101207
2011
Tax Extension Legislation, Including QCD's and CESAs Signed into Law
Tax Extension Legislation
20110101
April 18, 2011 Tax Filing Deadline for  2010, Oct 17 Extended Deadline
Tax Filing Deadlines
No Logos. Slogans and Advertising on 2010 IRS Information Forms
No Logos
IRS Issues Additional Guidance on QCD's
IRS Issues Guidance on QCD's
20110102
Who will Benefit and not from Special QCD/RMD Rules for Jan 2011
Special QCD/RMD Rules
20110104
IRS Reporting When the Spouse Beneficiary is not Sole Beneficiary
IRS Reporting Spouse Not Sole Ben
Correcting a Missed RMD
20110105
Miscellaneous IRA and HSA Consulting Questions
Misc IRA/HSA Questions
20110107
Seek more IRA Contributions
20110201
2010 IRA Contribution is Apr 18 Due to Emancipation Day
2010 IRA Contribution Deadline
Reminder - Upcoming Reporting Deadline
Upcoming Reporting Deadline
20110202
"Tis the Season for Withdrawing Current-Year Contr and Recharacterizing a Contribution
Withdraw Cur Yr Contr and Recharacterizing
Understanding the Recharacterization of a 2010 Contribution in 2011
Recharacterizing a 2010 Contr in 2011
20110204
Proper Forms for Recharacterizations
20110207
Changes Between the 2010 and 2011 Instructions for Form 1099-R
Form 1099-R Instructions 2010/2011
20110301
Changes Between the 2010 and 2011 Instructions for Form 5498
Form 5498 Instructions 2010/2011
Changes Between 2010/2011 for Form 1099-R Impacting 401(k) and Other Employer Plans
Changes 2010/2011 Form 1099-R for 401(k)
20110302
2010 Roth Conversions Containing Nondeductible Contributions - Some may wish to recharacterize
2010 Roth Conversions
20110303
Right of an IRA Custodian to Not Follow a Surviving Spouse's Election to Treat Deceased Spouse's IRA as Own
Right to NOT treat as own
What's New and Different in the 2010 IRS Pub. 590
IRS Pub 590 changes for 2010
20110304
The Source for Correcting an Excess Roth IRA Contribution
Correcting Excess Roth IRA Contr
20110307
Communicating to HSA Owners About Excess Contributions
HSA Excess Contributions
20110308
IRS Guidance - Lactation Supplies are a Qualified Medical Expense
HSA - Lactation Supplies
Special Transfer Forms Needed for Inherited IRAs
Inherited IRAs - Special Transfer Forms
20110401
The Two-Year Excess IRA Contribution Situation
Two-Year Excess IRA Contribution
20110405
Sometimes Funds Within Roth IRAs Cannot be Moved to a Trad IRA
Roth IRA cannot be moved to Trad
Preliminary Tax Data - IRA/Pension Statistics for 2009
IRA/Pension Statistics for 2009
20110406
Preliminary HSA Tax Data for 2009
HSA Tax Data for 2009
20110408
What Advantages Does a 401(k) Plan Have Over a SEP?
401(k) Advantages over SEP
20110501
What are the RMD Rules Applying to a Participant of a Profit Sharing Plan ?
RMD Rules for Profit Sharing Plan
20110502
HSA 2010 Indexed Amounts
20110503
Possible Major Change to be Made in Form 5498 Instructions
Form 5498 Changes
20110505
IRS has Inconsistent Guidance on Pilot Program for Truncating the Social Security Number on Forms 5498 and 1099-R
Inconsistent Guidance on SSN Truncation
Addressing and Responding to Identity Theft Concerns Arising from IRS Reporting Forms
Identity Theft Concerns
20110506
Withholding of Iowa Income Tax on Traditional IRA Distributions
Withholding Iowa Tax on Trad IRA Distr
20110507
Why Does an IRA Accountholder Want to do a Qualified HSA Funding Distribution
Qualified HSA Funding Distribution
20110601
Administering HSAs After HSA Owner Dies for a Nonspouse Beneficiary
Administering HSAs - Nonspouse Ben
20110604
Administering HSAs After HSA Owner Dies for a Spouse Beneficiary
Administering HSAs - Spouse Ben
20110606
HSA Owner's Duty to File IRS Form 8889
HSA Owner Filing Form 8889
20110607
Proposed HSA Legislation
Form 8955-SSA (2009) and 5500-EZ (2010) Have been Released
Forms 8955-SA(2009) and 5500-EZ (2010)
20110608
IRS Gives Guidance on 5498 Multiple Forms Requirements
IRS Guidance 5498 Multiple Forms
20110701
Separate FDIC Insurance for Inherited IRA
Separate FDIC for Inherited IRA
Overview of Fee Disclosure Rules for Service Providers - New Deadlines
Overview Fee Disclosure Rules
20110702
Overview of Fee Disclosure Rules for Plan Fiduciaries to 401(k)
Overview Fee Disclosure 401(k)
20110703
Titling of IRAs, Including Inheriting IRAs
Titling of IRAs, Including Inherited IRAs
20110705
Non-spouse Beneficiaries are Ineligible to Rollover Inherited IRA Funds
NonSpouse Ben Are Ineligible to Rollover Inherited
20110706
2009 IRS Form 8955-SSA - Use for 2009 and 2010
2009 IRS Form 8955-SSA
20110708
Oct 17, 2011 Deadline to Recharacterize 2010 Roth IRA Contribution
Oct 17, 2011 Deadline to Recharactize a 2010 Roth
20110801
Qualified Charitable Distribution is December 31, 2011
Qualified Charitable Dist Deadline Dec 31, 2011
SIMPLE-IRA Summary Description Must Furnish by Oct 2011 of 2012
SIMPLE-IRA Summary Descr must furnish by Oct 2011
20110802
IRA Conversion - Recharacterization - What's the Difference
Conversion/Recharacterization Differences
20110803
Inform People - if Eligible to make Roth IRA Contribution
Inform if eligible to make Roth IRA Contribution
20110804
Very Limited Interplay between QCD and RMD Rules
Interplay QCD and RMD Rules
20110805
Misc Tax Stats (IRS)
20110806
2011 Instructions for Form 5498
20110901
Completing the 2011 Form 5498 for a traditional IRA
2011 Form 5498 for traditional IRA
20110903
Completing the 2011 Form 5498 for a Roth IRA
2011 Form 5498 for Roth IRA
20110905
Completing the 2011 Form 5498 for a SEP-IRA
2011 Form 5498 for a SEP-IRA
20110908
Completing the 2011 Form 5498 for a SIMPLE-IRA
2011 Form 5498 for a SIMPLE-IRA
20110909
HSAs and Prohibited Transactions
20110910
EBSA to Re-Propose Rule on Definition of a Fiduciary for IRAs and Pension Plans
Definition of Fiduciary for IRAs
20110912
No Change in IRA Limits for 2011 & 2012
IRA Limits for 2011 - 2012
20111001
IRS Grants Extension on Project to Update QP Prototype Plans
Extension QP Prototype Plans
20111002
No Logos, Slogans and Advertising on 2011 IRS Information Forms
No Logos on 2011 IRS Forms
Tues., April 17, 2012 is tax Filing Deadline for 2011
Tax Filing Deadline for 2011
An Inherited IRA Mistake - Steps to Correct
Correct Inherited IRA Mistake
20111003
When SIMPLE-IRA Plans are not SIMPLE
SIMPLE-IRA Plans not SIMPLE
20111006
20111007
Other Important 2012 Social Security Information
Other Important 2012 SSA Information
Plan Limits for 2012
20111008
IRA Annual Contributions for 2004-2008
IRA Annual Contributions
20111101
Roth IRA Statistics From 2004-2008
Roth IRA Statistics 2004-2008
20111103
Rollover for 2004-2008 Traditional IRAs
Rollovers for 2004-2008 Trad IRA
20111104
End-of-Year FMV for IRAs for 2004-2008
End-of-Year FMV for IRAs 2004-2008
IRA and Pension Stats for the DOL
20111105
DOL Adopts Final Regulation on Fees
Reminder - RMD Comes Before any Conversion or Rollover
Reminder - RMD Comes Before Any Conversion or Roll
20111106
Qualified Reservist Distributions and Recontributions
Qualified Reservist Distributions and Recontribs
Qualified Medical Expenses From HSAs for Children of Divorced Individuals
Qualified Medical Expenses from HSAs
20111108
How Many are Eligible to Make an IRA Contribution ?
How many are eligible to Make an IRA Contribution?
IRS Releases 2011 Publication 590
20111201
Rollovers for 2006-2008 Traditional IRAs - by Age
Rollovers for 2006-2008 Trad IRAs - by Age
20111202
Basic Beneficiary RMD Rules
20111204
Michigan IRA Custodians - New Withholding Duties as of Jan 1, 2012
Michigan IRA Custodians New Withholding Duties
20111206
HSA and State Dormancy or Escheat Laws
20111207
DOL Updates Regulation Governing Procedures for PT Exemptions
DOL Updates
Seeking IRA Contributions
20111208
Inform HSA Owners of an Important IRS Reporting Difference for Excess Contributions
Inform HSA Owners IRS Reporting
2012
No Tax Legislation Yet to Extend QCDs for 2012
Not Tax Legislation - Extend QCD 2012
20120101
No Special Reporting for 2011 QCDs
2011 QCD No special reporting
2011 IRA Contribution Deadline is April 17, 2012
2011 IRA Contribution Deadline
2012 IRA Contribution Deadline is April 15, 2013
2012 IRA Contribution Deadline
IRS Releases 2012 Instructions for 1099-R and 5498
2012 1099-R 5498 Instructions
20120102
Understanding the Interplay Between 10% Pre-59 Distribution Tax and the Federal Income Tax Withholding Rules
Pre 59« tax and Federal Withholding Rules
20120104
Rolling Funds From and IRA to a 401(k) Plan
Rolling Funds from an IRA to a 401(k) Plan
20120106
Be aware of Distribution and Rollovers around Jan 1 for Age 70« and over
Distributions/Rollovers Jan 1 for age 70« and over
20120107
Returning HSA Contributions to an Employer
Returning HSA Contributions to Employer
Enrollment in Medicare May Cause Excess HSA Contributions
Medicare may cause excess HSA Contributions
20120108
Special HSA Eligibility Rule for Indians
Special HSA Eligibility Rules for Indians
IRS issues new HSA Plan Agreement Forms
20120201
Excess Roth IRA Contributions - Correct By Recharactizing and then Convert
Excess Roth - Corrections
Preliminary Tax Data - IRA/Pension Statistics for 2010
2010 IRA/Pension Statistics
20120204
Participant Loans, Including IRAs
20120206
HSA Statistics
20120207
Preliminary HSA Tax Data for 2010
2010 Preliminary HSA Tax Data
20120208
Understanding the 2012 Withdrawal of IRA Contributions made in 2011
2012 Withdrawal of IRA Contributions
20120301
SEP Contributions for 2011 and 2012
State Tax Levies on IRAs
20120305
Levies on HSAs
What percentage of an inherited IRA must a beneficiary take as the RMD each year
Inherited IRA Beneficiary RMD
20120306
HSA Funds cannot be transferred at will to a Spouse
HSA Funds cannot be transferred to a Spouse
20120308
IRA Funds cannot be transferred at will to a Spouse
IRA Funds cannot be transferred to a Spouse
Must an IRA Custodian furnish the 2012 1099-R upon request
Must an IRA Custodian furnish the 2012 1099-R
IRS Proposed a Major Change to RMD Rules - Insurance Companies to Benefit
IRS Proposed Major Change in RMD Rules
20120401
A Primer - Lifetime Distributions to Roth IRA Beneficiaries
Lifetime Distributions to Roth Beneficiaries
Deadline for 2011 5498 Forms
20120406
Final Review 2011 Form 5498
Completing the 2011 Form 5498-SA
Complete the 2011 Form 54-SA
20120408
Understanding the IRS Rollover Chart
20120501
Two Aspects of the Once Per Year Rollover Rule
Two Aspects of the Once Per Year Rollover
20120502
Directly Rolling Over Inherited 401(k) funds
Direct Rolling Over Inherited 401(k) Funds
20120503
No Surprise - Sometimes the IRS Gives Incorrect Guidance
Incorrect IRS Guidance
20120505
HSA Transfers - Permissible or NOT
HSA Transfers
20120507
Reporting 2012 RMD for Beneficiaries on the 2011 Form 5498
RMD Reporting in 2011 Form 5498
IRS Issues 2013 HSA Indexed Amounts
2013 HSA Indexed Amounts
20120508
IRS Procedure Waiving the 60-Day Rule
60-Day Rule Waiving
20120601
HSA Eligibility Issue - Participation in a Cafeteria Plan
HSA Eligibility - Cafeteria Plan
20120602
Does a Wire Transfer of IRA Funds Result in a non-reportable IRA Transfer
Wire Transfer Non-reportable Transfer
20120603
Is a Trust Able to Pass-through inherited IRA Funds to a Trust's Beneficiary(ies)
Trust Pass-through to Beneficiaries
Email Q & A
20120604
SEP Contribution and Impact on Traditional IRA Contributions
SEP Contributions - Trad IRA Contributions
20120607
IRS Levy and IRA Withholding Duties
IRS Levy and withholding
20120608
What to do - A person wants to make a charitable distribution in 2012
Charitable distribution in 2012
20120701
SIMPLE IRA Summary Description must furnish by Oct 2012 for 2013
SIMPLE IRA Summary
Proper IRS Reporting for Distributions Timely Rolled Over
IRS Reporting of Distributions
20120703
Dec 31, 2012 is RMD Deadline for 5-year rule from 2006
RMD Deadline
20120704
Still possible to establish SIMPLE-IRA for 2012
Establish 2012 SIMPLE-IRA
20120705
20120706
Common HSA Misunderstandings
HSA Misunderstandings
20120707
HSA Distributions and Fed Income Tax Withholding
HSA Dist and Fed tax
20120708
IRS Repeals Letter Forwarding Program
Letter Forwarding Repealed
20120801
Termination of SEP-IRA Plans and SEP-IRAs/
Terminate SEP-IRA
Special IRA Rollovers for Certain Delta Employees
Special Rollovers Delta Employees
20120802
IRS Needs to Update Form 5305-R and Form 5305-RA
Form Update Needs 5305-R 5305-RA
20120803
DOL 401(k) Fee Disclosure do not apply to SEP-IRA and SIMPLE
DOL Fee Disclosures
20120804
DOL 401(k) Fee Disclosure do not apply to One-Person plans
DOL 401(k) Fee Disclosure do not apply then plan trustees makes investment
IRA Statements - January and Others
20120805
CESAs - Moving Funds Between Family Members
CESA - Moving Funds
20120807
President Makes SEP/Profit Sharing Contribution for 2007-2011
President makes Contribution
20120901
Seeing More IRA Contributions from Higher Income Clients
Seeking More IRA Contributions
20120902
Gold within a Self-Directed IRA
20120904
What Impact Does a Tax Extension have on the SEP-IRA Contribution Deadline
Impact of Tax Extension on Contr Deadline
Errata - July Article in Common HSA Misunderstandings
Errata - July Article in Common HSA
20120905
20120907
New IRA Contribution Limits for 2013
New IRA Contribution Limits
20121001
Using "Rollover" or "Conduit" in an IRA Title is no longer needed
Using 'Rollover' or 'Conduit' in IRA Title
20121004
20121005
Protect Against Fraudulent Rollover or Transfer Contributions
Protect Against Fraudulent Rollover or Transfers
20121007
An HSA Rollover is Often a Better Option than a Mistaken Distribution
HSA Rollover Better than Mistaken Distribution
Special Tax Relief for IRAs to be used by Hurricane Sandy Victims
Special Tax relief Sandy Victims
20121101
Special Tax Relief for 401(k) 403(b) and 457(b) plans so Hurricane Sandy Victims may be helped
Special Tax relief 401(k)..  Sandy Victims
Localities of Victims of Hurricane Sandy
20121103
General Discussion of Special IRS Relief Rules and Procedures
General Discussion IRS Relief Rules
20121104
How to administer CESAs on January 1, 2013
Administering CESA on Jan 1, 2013
20121106
An RMD Planning Technique that Does not work
RMD Planning Technique that does not work
20121108
No Tax Legislation for Extending QCDs
20121201
DOL Seeking More Power over IRAs
Important 1099-R Rules for an IRA Custodian to follow
Important 1099-R Rules
20121202
Use of Single Life Table to Calculate RMD of IRA Accountholders is Wrong and Causes Severe Problems
Use if Single Life Table is Wrong
20121203
A Parent's HSA cannot be Transferred to Become a Child's HAS
Parents HSA cannot the transferred to Child
20121205
What to do - A person wants to make a Charitable IRA Distribution in 2012
Person wants to do a Charitable Dist in 2012
20121208
2013
IRS Gives Guidance on Qualified Charitable IRA Distributions for 2012 and 2013
IRS Gives Guidance on Qualified Charitable Dist
20130101
ATRA Makes Permanent the CESA 2001 law changes
2001 CESA Law change permanent
IRA Amendments Being Required
IRA Amendments being required
20130103
Divorce and IRAs - Do not let an attorney or accountant confuse or complicate
Divorce and IRAs
20130104
How to administer an Inherited IRA When Beneficiary is a Trust ?
Administering an Inherited IRA - Trust
20130105
Seeking IRA Contributions by April 15, 2013
20130201
Deadline for 2012 5498 Forms
Deadlines for 2012 5498 Forms
Roth IRA Conversions in 2012
20130202
Reminder of 2010 Roth IRA Conversions
Rollover Tax Lessons Learned the Hard Way
May a Rollover contribution be made to a CESA?
May Rollover be made to CESA
20130203
Rollovers and Transfers Involving SIMPLE-IRAs
Rollovers/Transfers - SIMPLE IRAs
20130204
Military Death Gratuities and Service members Group Life Insurance Payments and CESAs
Military Death Gratuities SGLI and CESAs
20130205
Military Death Gratuities and Service members Group Life Insurance Payments and Roth IRAs
Military Death Gratuities SGLI and Roth IRAs
Education Exception to the 10% Early IRA Distribution Tax
Education Exception 10% early IRA Distribution
20130206
Can a Grandparent be the Responsible Individual of a CESA?
Grandparent be Responsible Individual of a CESA
20130207
Articles V-X from IRS Form 5305-EA
20130208
Preliminary HSA Tax Data for 2011
Establishing a SEP
20130301
IRA Checks and Securities Litigation
20130302
Helping IRA Beneficiary(ies) who have missed RMD
Helping IRA Beneficiary(ies) missed RMD
20130303
Responding to a tax preparer's request to furnish a Form 1099-R
Taxpayers request to furnish a form 1099-R
20130304
FDIC Furnishes HSA Insurance Coverage Guidance
FDIC HSA Insurance Coverage Guidance
Final Review 2012 Form 5498
20130305
Completing the 2012 Form 5498-SA
Completing 2012 Form 5498-SA
20130308
President Obama Proposes Radical IRA/Pension Law changes
Radical IRA/Pension Law changes
20130401
Caution - Tax Software giving people the wrong idea about making a non-deductible IRA contribution and then converting it
Tax Software Wrong Idea making non-deduct contrib
20130402
Understanding the Impact of emancipation Day and/or Patriot's day on the 2012 Tax Filing Deadline of April 15, 2013
Emancipation/Patriot's Day
IRA and Pension Distributions and the New net Investment Income Tax - Additional Complexity
New Net Investment Income Tax
20130404
Designated Roth Accounts Within a 401(k) Plan - Too Good of an Opportunity to Miss
Designated Roth within a 401(k)
20130405
Impermissible Rollovers and Direct Rollovers
Impermissible Rollovers/Direct Rollovers
20130408
A Personal Guarantee of an IRA Investment Must be Avoided
Avoid Personal Guarantee of IRA Investment
20130501
DOL Proposes Class Exemption to Resolve T Problems with IRAs for Securities Firms and Others
DOL Proposes Class Exemption
Correcting Certain Rollover Mistakes Sometimes not so Easy
Correcting Rollover Mistakes not Easy
20130503
Serious Missed RMDs Situtation
Serious Missed RMDs Situation
20130504
SEP Plan FAQs - Terminating a SEP Plan
20130505
2011 IRS Tax Returns - Basic Info
Email Consulting Guidance
20130506
IRS Issues 2014 HSA Indexed Amounts
20130508
Inherited IRAs and Bankruptcy - Not so Simple any More
Inherited IRAs and Bankruptcy - Not Simple
20130601
Will the IRS Revise the IRA/Pension Life Expectancy Tables in the Near Future?
IRS Revise IRA/Pension Life Expectancy Tables ?
2011 IRA Balances, Contributions, and Rollovers
2011 IRA Balances, Contributions and Rollovers
20130603
20130607
QCD Season and RMD Season
20130701
Moving Non-deductible Funds from a 401(k) into a Roth IRA
Moving Nondeductible Funds from a 401(k)
IRAs and Bankruptcy and a Strict Reading of the Prohibited Transaction Rules
IRAs and Bankruptcy and Prohibited Transactions
20130702
Can SEP Contributions be Deposited into a Traditional IRA ?
Sep Deposited into a Trad IRA ?
20130703
2011 Rollover Contributions
20130704
20130707
1999
The 1998 Form 8606
19990101
The 1999 COLAs for MSAs
The IRS Changes the Definition of Disability - Documentation
IRS Changes Definition of Disability
19990103
New Options to Report IRA Recharacterizations and Reconversions
New Reporting Recharacterizations Reconversions
19990104
IRS Delays Two New Rules
Administering IRAs after DOMA Ruled Unconstitutional
Administer IRA DOMA Unconstitutional
20130801
Proposed IRA Law Changes by Senator Hatch
Proposed IRA Law Changes - Senator Hatch
IRS Issues Draft of 2014 Form 5498 - Major Change
Draft 2014 5498 - Major change
20130802
Will the IRS Revise the IRA/Pension Life Expectancy Tables in 2013?
LE Tables Revision in 2013?
20130803
Proposed 301(k) and Other QP Law Changes by Senator Hatch
Proposed 401(k)/QP Changes by Senator Hatch
20130805
Final Roth IRA Regulations
Final 1999 Roth IRA Regs
19990201
New Limits on Roth IRA Reconversion Contributions
New Limits Roth IRA Reconversion Contributions
Understanding the Practical Aspects of Recharacterizations
Understanding Recharacterizations
19990203
Revisiting MSAs
19990205
A Special SEPP Ruling
Check It Out
19990206
1999 Form 5498
19990301
Discussion of 1998 Form 5500-EX and Schedule P
1998 Form 5500-EZ and Schedule P
19990303
Roth IRA Questions
19990304
IRS 1999 Priority Guidance for IRAs and Retirement Benefits
IRS 1999 Priority Guidance on IRAs
19990307
Delay in Effective Date(s) Withholding of Tax on Nonresident Aliens
Delay - Withholding of tax on Nonresident Aliens
IRS Form 8606
19990308
Spousal IRA Contributions to a Traditional IRA
Spouse IRA Contributions to a Trad IRA
19990401
What to do - A Customer or Tax Advisor wants the IRA Custodian to Change an IRS Reporting Form
What to Do - Change IRS Reporting Form
19990402
GATT Remedial Amendment Period Extended
GATT Remedial Amendment Extended
19990403
Potential IRA and Pension Changes
Other Possible Law Changes
19990404
SEP, Profit Sharing, Money Purchase or SIMPLE - Which plan is Best for my Business
Which Plan is best for my Business
19990405
Rollover From Pension Plan by US Citizen working in Canada denied
Rollover by US Citizen working in Canada denied
19990407
Check it Out
19990408
The Ability of IRA Beneficiaries to name IRA Beneficiaries
IRA Beneficiaries naming IRA Beneficiaries
19990501
FDIC Establishes Position on Coverage for Roth IRAs and CESAs
FDIC Coverage for Roth IRAs and CESAs
19990503
Reminder - 1999 is Last year for five-year Averaging
1999 is Last year for 5-year Averaging
19990504
IRA Rollovers and the Duty of Consistency
Rollovers and Duty of Consistency
19990505
Creditors and SEP-IRAs
Spouse Ruled Beneficiary of IRA Trust
19990506
Should or Must a Roth IRA Application Form Ask for the Starting Date for the five-year Rule?
Roth Form Ask for Starting Date of five-year Rule
Who Can Make IRA Contributions
19990507
IRS Grants a Special Extension for Recharacterizing 1998 IRA Contributions
1998 Extension Recharacterizations
19990601
Recharacterizations and Tax-Filing Deadline
19990602
19990604
Participant Options if Life Insurance is a Plan Investment
Participant Options of Life Insurance is a Invest
19990607
19990608
Complying with IRA Statement and Mailing Requirements
Complying IRA Statements and Mailing Requirements
19990701
Quick Summary to Furnish the January Statement and/or the 1999 Form 5498
Furnish Jan Statement and/or 1999 Form 5498
19990703
IRAs at Branches Being Sold
Conduit IRAs - Ability to Use for QP Restoration
Conduits IRAs used for QP Restoration
19990706
Summary of Proposed IRA and Pension Law Changes
Proposed IRA and Pension Law Changes
19990801
Proposed Qualified Plans, Section 403(b) and Section 457 Changes
Proposed QP, Section 403(b), Section 457 Changes
19990804
Proposed New Types of Tax-Preferred Plans - Individual Development Accounts; SAFE Trusts and SAFE Annuities
SAFE Trusts and SAFE Annuities
19990806
SIMPLE-IRA Plans - Gaining in Popularity
SIMPLE Plans Gaining in Popularity
19990901
Imposing a Distribution Schedule Upon the Inheriting Beneficiary
Distribution Schedule for Inheriting Beneficiary
19990902
No Special Reporting Code for Required Distributions
No Special Code for Required Distributions
RMD Questions
19990903
Retroactive MSA Correction for 1998
19990904
Designated Private Delivery Services
Bankruptcy and IRA Reporting
19990905
Tax Bill Vetoed
Tax Bill Vetoes
19991001
1999 IRS Publication 1179 Additional Discussion of Substitute IRA Forms
1999 IRS Publication 1179 Substitute Forms
Still No Formal IRS Guidance in QP Prototypes
No Formal IRS Guidance on QP Prototypes
19991003
SEP and QP Plans and Eliminating of Code Section 415(e) - What Changes to Come?
SEP and QP Plans and Elimination of 415(e)
19991004
IRS Updates Actuarial Numbers - Valuation of Annuities
IRS Updates Actuarial Numbers Valuation Annuities
19991008
Reporting for  1999 and 2000 By An IRA Custodian/Trustee for Recharacterizations Standard Procedures and Alternative Methods
1999 and 2000 Recharacterizations
19991101
Dear Taxpayer
19991104
IRS Grants Another Special Extension for Recharacterizing 1998 IRA Contributions - December 31,1999
Extension Recharacterizing 1998 Contributions
19991106
Reminder - 1999 is Last Year for Five-year Averaging
1999 is Last Year for 5-Year Averaging
IRS Issues 2000 COLAs
19991107
2000 Form 5498
19991108
IRAs and the Marriage Penalty
19991201
Understanding Before & After Death RMD Calculations - A Child Beneficiary
Death RMD Calculations - A Child Beneficiary
19991204
The Marriage Bonus and IRAs
19991206
IRS Issues the 1999 IRA Publication 590
IRS Issues the 1999 Publication 590
2000
Recharacterizing a 1999 Contribution in 2000
20000101
Education IRAs at a Glance
IRA Education IRAs at a Glance
20000105
The Impact of the Privacy Rules of the Gramm-Leach-Bliley Act of 1999
Privacy Rules of Gramm-Leach-Bliley Act of 1999
20000106
Mandatory Disclosure Requirement
Combined Information Reporting After a Merger or Acquisition
Combined Reporting After Merger/Acquisition
20000107
Comparing the IRAs
20000201
IRA Comparisons Charts
20000212
Charging Fees for Recharacterizations
20000301
First-Time Home Buyer, Code 1 or Code 2?
Transfers - We May All Long for the Good Old Days, but New Rules Must be Acknowledged,
New Rules Must be Acknowledged
20000304
FMV for In-Kind Distributions
20000307
Questions About Roth IRAs
20000308
Revisiting the Subject: The RMD Calculation in the Year a Surviving Spouse Elects to Treat Deceased Spouse's IRA as Own
RMD Calc Surviving Spouse Elects to treat as own
20000401
Revising MSAs
20000402
Reminder Regarding Employee After Tax Employee Contributions - Ineligible to be Rolled Rover
After Tax Contributions - Ineligible to be Rolled
20000403
Relief from Disqualification for Plan Accepting Rollovers
Disqualification from Plan Accepting Rollovers
20000404
Parties to an Education IRA
20000405
Miscellaneous Questions about Education IRAs
Misc Questions About Education IRAs
20000406
IRS Letter
20000407
Questions and Answers
20000408
Good News - IRS Issues New Procedures to Report IRA Recharacterizations
IRS issues new Recharacterization Procedures
20000501
RMD Planning Tip - Possible Partial Solution to the Joint Recalculation Situation
Partial Solution to Joint Recalculation Situation
20000502
Administrative Procedures for "Certain" Qualified Plan Deposits
Admin Procedures "Certain" QP Plan Deposits
20000506
Good News - New Reporting Procedures Apply for Reconversions Also
Reporting Procedures for Reconversions
20000508
Electronic Signatures in Global and National Commerce Act
Electronic Signatures
20000601
Automatic Filing Extensions for Filers of the 1999 Form 5500-EZ
Filing Extension 1999 Form 5500-EZ
Magnetic Media Electronic Filing; 2000 Forms Specification
2000 Mag Media Specifications
20000602
401(k) Plans - Partial Repeal of the "Same-Desc" Rule
401(k) Repeal of "Same-Desk" Rule
Discussion of 1999 Form 5500-EZ and Schedule P
1999 Form 5500-EZ Schedule P Discussion
20000603
Who is Taxed on an IRA Distribution: The IRA accountholder or Ex-Spouse
Who is taxed.  Accountholder or Ex-Spouse
20000606
Tax Liens and Beneficiary Disclaimers
20000607
IRS Again Issues Revisions to Regulations to Withholding on tax on Certain US Source Income Paid to Non-Resident Aliens
Regs Revised Withholding to Non-Resident Aliens
IRA CD or TD Hopping ?
20000608
IRAs and the Application of
20000701
The First Time Homebuyer Exception
First Time Homebuyer Exception
20000706
IRA Articles in Newspapers
Claiming a Deduction for a Loss Within a Roth IRA - Permissible or not ?
Roth - Loss - Claim Loss Permissible
20000707
Two Alternative Methods to Calculate Related Income for IRA Contributions
Calc Related Income for IRA Contributions
20000801
The Single Recalculation Situation - Two Very Interesting (Revolutionary PLRs)
Single Recalculation Situation
20000804
FDIC Coverage for MSAs
MSA FDIC Coverage
20000805
Going, Going, MSA Deadline
MSA Deadline
20000806
Possible IRA Legislation
20000901
Summary of Proposed Qualified Plan Changes
Proposed Qualified Plan Changes
20000904
Qualified Plan Amending
20000905
Clinton Vetoes Federal Estate Tax Bill
20000906
Permissibility of Using IRA Funds to Buy Back Pension Credits/Service
Buy Back Pension Credits/Service - Permissible
The Effect of Divorce on a Substantially Equal Periodic Payment Schedule
Divorce and Substantially Equal Periodic Payment
20000907
20000908
Planning Opportunities with the Roth IRA
Roth IRAs Planning Opportunities
20001001
New Code for 2001 - Form 1099-R
New Code for 2001 - 1099-R
A Case to Watch
20001002
Paying Games with Rollovers
Playing Games with Rollovers
20001003
The Roth IRA Retroactive Tax Law Change
Roth IRA Retroactive Tax Law Change
Finance Committee Chairperson
20001004
Employers Beware
IRS List of Audit Items
Partial Plan Termination
20001005
Amendment of Qualified Plan
20001006
Prohibited Transaction Ruling
Education IRA Assets
20001007
Key Retirement Plan Rules for 2000
20001008
Legislative Update
20001101
Prior-Year SEP and SIMPLE Contributions
Planning Options for IRAs
20001102
6-Step RMD Method
20001106
Completing the 945
20001108
Is a Roth IRA Permissible for a Child?
Roth IRA Permissible for a Child?
20001201
Technical Corrections for IRAs
20001203
Reporting and Record Retention Requirements for Roth IRAs
Roth IRA Record/Report Retention Requirements
Completing the 1099-R
20001204
MSA Deadline Changed
20001208
2001 COLAs for MSAs
MSA 2001 COLAs
A Spousal IRA is not the Kay Bailey Hutchison Spousal IRA
Spousal IRA now Kay Bailey Hutchison Spousal
20130901
Can't Directly or Indirectly Rollover a Roth IRA to a 401(k) Plan
Can't Rollover a Roth to a 401(k)
Must be at least 70« for QCDs
Special Considerations - Deceased Owner (56) Beneficiary (89)
Special Considerations - Deceased IRA 56 Ben 89
20130902
HSAs and Preventive Care Provisions for HDHPs
20130903
IRS Guidance on Preventive Care in Notice 2004-50 Q&A 26 & 27
IRS Guidance on Preventive Care Notice 2004-50
IRS Guidance on Preventive Care in Notice 2004-23
IRS Guidance on Preventive Care Notice 2004-23
20130904
20130905
When Taking a Larger IRA Distribution is a Good Idea
When taking a larger IRA distribution is a good
20130906
The IRS and IRAs
The IRA/401(k) Tax Credit
The IRA/401(k)  Tax Credit
20130908
IRS Employee Plan News Chart Mistake
IRA Contribution Limits for 2014 - Unchanged at $5,500 and $6,500
IRA Contribution Limits for 2014
20131001
Customer HSA Tip - Paying Medical Insurance Premiums With HSA Funds Can be Very Expensive
Customer HSA Tips Paying Insurance Premiums
20131004
Basic Info to Acquire to Start Administration of an Inherited or Beneficiary IRA
Basic info to start admin of Inherited or Ben IRA
Rollover IRA Funds to 401(k) Plan to Lessen Upcoming RMDs from IRA
Rollover IRA Funds to 401(k) to lessen RMD
20131005
Updated IRS - IRA Questions
20131006
Assisting When an Employer Customer Makes an HSA Depositing Error
Employer Customer makes HSA Deposit Error
20131007
Two Limited Exceptions from Mistaken Employer HSA Contributions
Two exceptions for Mistaken Employer HSA Contrib
20131008
Getting Rid of Basis within a Traditional IRA so a Person can Convert only the Non-Taxable Funds
Eliminate Basis in Trad IRA to Convert on non-tax
No Tax Legislation Yet to Extend QCDs for 2014
No QCD Extension Legislation for 2014
20131101
Don't Forget Contributions for Profit Sharing Plans and SEPs
Don't forget Profit Sharing and SEP contributions
Faulty IRA Information - Roth IRA Article from Certain Investment Firm and the Two Roth 5-year Rule(s)
Faulty IRA Information Two Roth IRA 5-year Rules
20131102
Illustrating the Two Roth 5-Year Rules
20131103
Using 401(k) Rollover Funds to Start a Business - Not good Idea if the Individual becomes a Compensated Employee
Using 401(k) Rollover Funds to Start Business
20131105
RMDs for a Son Beneficiary of Dad's 401(k), Trad and Roth IRA
RMDS for a Son Beneficiary
20131106
Email Guidance of an Inherited IRA Situation - Spouse Beneficiary
Email Guidance on Inherited Situation
Email Guidance on HSAs
20131107
What to do- A Person wants to Make a QCD in 2014
What to do - Person want to make 2014 QCD
20131108
January 31, 2014 Deadlines
20131201
Be Aware - Rolling Over an Old Keogh Plan Into an IRA May Lead to Serious Tax Problems
Rolling Over Old Keogh Into IRA may be Problematic
Reporting Roth IRA Distributions on the 2013 Form 1099-R
Reporting Roth Distributions on the 2013 1099-R
20131204
Completing the 2013 Form 1099-Q (Payments from a Coverdell ESA)
Completing the 2013 Form 1099-Q
20131206
Helping the Beneficiary When there is Erroneous IRA Guidance by a Certified Planner
Helping Beneficiary with Erroneous IRA Guidance
20131208
2014
IRS Releases the 2013 Version of Publication 590.  It is the Last Such Version
IRS Releases 2013 Publ 590.
20140101
2013-2014 Amendments
20140102
IRS Form W-9 - Not Formally Used for IRAs and Other Tax Preferred Plans
IRS Form W-9 - Not normally used for IRAs
20140104
Excess HSA Contributions - The HSA Custodian Must Not Shirk its Responsibilities
Excess HSA Contributions
SIMPLE-IRA Fees may be Charged Good Notices and Timing are Needed
SIMPLE-IRA Fees Ma be Charged
20140106
Be Aware of Distributions and Rollovers Around January 1st for Individuals age 70« and older
Be Aware of Distributions / Rollovers Around Jan 1
20140107
2014 HSA Limits
20140108
U.S. Government Enters the Roth IRA Business with myRA!
US Enters the Roth IRA Business with myRA!
20140201
Warning: US Tax Court Rejects IRS Policy on the One Rollover Per 12-month Rule
US tax Court Rejects One Rollover per 12 month
IT was Mandatory to Furnish FMV IRA Statements By January 31, 2014
Mandatory Furnish FMV IRA by Jan 31, 2014
20140203
A Special Law Allows Larger Contributions for 1-person 401(k) Plans - $56,500 vs $51,000
Larger contributions for 1 person 401(k) Plans
Reminder: No Requirement to Withdraw Earnings When Excess is Withdrawn After the Due Date (April 15 or October 15)
No Requirement to Withdraw earnings
20140206
Joint Revocable Trusts and IRAs May be a Tax Trap for the Unknowing
Tax Trap - Joint Revocable Trusts and IRAs
Likely Prohibited Transactions Arising from the State of MN Angels Tax Program
MN Angels Tax Program - Prohibited Transaction
20140207
No Withholding on CESA or HSA Distributions
20140208
IRS Postpones New Rollover Rule to January 1, 2015
20140301
Substitute IRS Statements to Recipient for IRAs, HSAs and CESAs
Substitute IRS Statements
20140302
SEPs - The Last-Minute Retirement Plan and Tax Deduction
SEPs - The Last-Minute Retirement Plan and Tax Ded
20140303
20140304
Special Explanation - For SEP-IRA Accountholders and Accountants
Special Explanation - SEP-IRA
20140306
Email Q&A on Rollovers
Email Q&A Rollovers
What Records Must the Roth IRA Accountholder and/or Beneficiary keep?
What Roth IRA Records to keep
20140307
What Records Must be Kept if a Person Has Basis within an IRA
What IRA with Basis Records to keep
How Expensive Will the Expired QCD Rules Be if Extended
Cost on Extending Expired QCD Rules
20140308
IRS Issues CWF Favorable Opinion Letters on Lead Qualified Plan Prototypes
IRS Issues CWF Favorable Opinion Letters
20140401
Email Q&A on Roth IRA Distributions
20140402
Preliminary Tax Data IRA/Pension Statistics for 2012
Preliminary Tax Data IRA/Pension Statistics 2012
20140404
IRS Issues HSA Indexed Amounts
20140408
Confusion Exists for Completing IRS Form 5500-EZ for Terminated One-Person QP Plans
Confusion Completing 5500-EZ Terminated One-Person
20140501
An Individual's Duty to Report a Qualified Roth IRA Distribution on his/her Federal Income Tax Return
Report Qualified Roth Distribution on Fed Return
IRS Grants Temporary Relief to Sponsors of One-Person Plans Who failed to File one or More 5500-EZ Forms, Including for a Terminated One-Person QP Plan
Temporary Relief to Sponsors of One-Person Plans
20140504
Helping a Father Who Has Inherited His Daughters 401(k)
Helping Father Inheriting Daughters 401(k)
20140508
What is the Status of MyRA?
Status of Myra
20140601
No Bankruptcy Exemption For Funds Within an Inherited IRA
No Bankruptcy Exemption for Inherited IRA
Charging a Fee For a Direct Rollover of IRA Funds to a 401(k) plan
Fee for Direct IRA Rollover to 401(k)
20140604
Preliminary HSA Tax Data for 2012
20140608
IRS Adopts a Change to RMD Rules
20140701
IRS Withdraws Portion of Proposed Regulation on IRA Rollovers
IRS Withdraws Portion of Proposed Reg IRA Rollover
IRS Authorizes QLACs for IRAs
IRS Authorizes QLAC for IRAs
20140702
An Inherited IRA Situation
20140705
Considerations and Concerns When an IRA is involved in a Lawsuit
IRA Involved in a Lawsuit
20140706
Administering an Inherited IRA When a Church is the Beneficiary
Inherited IRA, Church Beneficiary
20140708
SIMPLE-IRA Summary Description.  IRA Custodian must Furnish by Oct 2014 for 2015
SIMPLE IRA Summary Description, Oct 2014 for 2015
20140801
12/31/14 is RMD Deadline for 5-year rule if Death Occurred in 2008 or 2009
RMD Deadline for 5-year rule, Death 2008/2009
20140802
IRS Form 8889, 2014 Draft
20140803
Is it Still Possible to Establish a SIMPLE-IRA for 2014?
Still Establish SIMPLE-IRA form 2014?
20140804
Why Does an IRA Accountholder want to do a Qualified HSA Funding Distribution ?
Why a Qualified HSA Funding Distribution ?
20140805
Employers and Payroll Deduction Plans or Services
20140807
Certification For One-Lifetime Transfer of IRA Funds to an HSA, CWF Form #66-HAS
One-Lifetime Transfer to HSA Certification
20140808
IRS Expands the Rules on Rolling Over After-Tax QP Funds to Roth IRA and Other Plans
Expanded Rules Rolling Over After -Tax QP Funds
20140901
How and When Does the 5-Year Rule Apply to a Beneficiary of an Inherited Traditional IRA?
5-Year Rule apply to Ben of Inherited Trad IRA
Revisiting the Topic of IRS Reporting  and Non-Reporting of 2014 HSA Contributions
2014 HSA Contribution, Reporting / Non-Reporting
20140902
Excerpts from 2014 Instructions Form 1099-SA and 5498-SA
2014 Instructions Form 1099-SA / 5498-SA
20140904
Communicating to HSA Owners About Excess Contributions for 2014
Excess Contributions for 2014, HSA Owners
20140905
IRA Contributions Limits for 2015
20141001
IRA Contributions Deductibility Charts 2014 and 2015
2014/2015 IRA Contribution Deductibility Charts
20141002
SEP and SIMPLE Limits
20141003
Saver's Credit Limits for 2014 and 2015
Additional IRS Guidance on Once Per Year Rollover Rule and
IRS Guidance on Once Per Year Rollover Rule
20141004
Status of Qualified Charitable Contributions/Distributions for 2014
Status 2014 Charitable Contributions/Distribution
20141006
Understanding What Forms are needed to Establish a SEP-IRA
What Form are needed to Establish a SEP-IRA
When is a Roth IRA Distribution a Qualified Distribution for  Purposes of Owner's 1040 Tax Return?
Roth IRA Qualified Distributions, 1040 Tax Return
20141007
What Codes are Used by the Roth IRA Custodian to Report a Roth IRA Distribution as Qualified "Q" for Form 1099-R Purposes
Forms to Report Qualified Roth IRA Distribution
20141008
Will 2014 be the Last Year for Traditional IRA Contributions
2014 Last Year for IRA Contributions ?
20141101
Tax Law Proposal Will Cut by 50% the Pre-Tax Elective Deferral Limit
Tax Law Proposal cuts Pre-Tax Elective Deferral
February 2, 2015 Deadline - 2014 Form 1099-R
20141201
President Obama Signs Tax Increase Prevention Act of 2014
President Obama Signs Tax Increase Prevention Act
A Traditional IRA Beneficiary Is Ineligible to Convert an Inherited /Beneficiary IRA to a Roth IRA
IRA Ben Ineligible to Convert IRA to Roth IRA
20141203
The 2015 5498 Form
Revised IRA Rollover Certification Form Must be used in 2015
Revised IRA Rollover Cert Form must be used
20141205
20141206
myRA Program May or May Not Be Covered by Title 1 of ERISA
myRA May/May Not be covered Title 1 ERISA
20141208
2015
Seeking IRA Contributions by April 15, 2015
20150101
Business Opportunity - Serving IRA Owners wanting to impose distribution restrictions on an IRA
Impose Distribution Restrictions on an IRA
20150102
Missed RMDs - It's is that Time of Year
Missed RMDs
20150104
The IRS Rollover Chart Provides Guidance
IRS Rollover Chart Provides Guidance
20150106
20150107
Email Guidance on the Once Per Year Rollover Rule
Email Guidance - Once Per Year Rollover Rule
20150108
Establishing a SEP for 2014
20150201
SEPs - The Last Minute Retirement Plan and Tax Deduction
SEPs - Last Minute Retirement Plan / Tax Deduction
Understanding Box 2 Rollover Contributions 2014 Form 5498
Box 2 Rollover Contributions 2014 Form 5498
20150202
Administering an HSA after HSA owner Dies
20150204
Email Guidance - No Authority to Terminate a SIMPLE-IRA in Middle of Year
No Authority to Terminate a SIMPLE-IRA
20150206
Use Proper Forms for 2014 and 2015 Recharacterizations
2014 and 2015 Recharacterizations
20150207
CWF's Recharacterization Forms
HSA Limits - Reminder
20150208
IRS Guidance - Errors on Form 5498 by Custodian May cause Tax Trouble for Everyone
IRS Guidance - Errors on Form 5498 by Custodian
20150301
Final Review 2014 Form 5498
20150302
CWF's Guide for the IRS Distribution Codes for Box 7 of the 2015 Form 1099-R
IRS Distribution Codes for Box 7 2015 1099-R
20150306
Using "K" Code on Form 1099-R
20150308
DOL Re-Proposes Rule on Definition of a Fiduciary for IRAs and Pension Plans
DOL Re-Proposes Rule on Definition of a Fiduciary
20150401
Transferring Inherited IRAs-Sometimes Not Business as Usual
Transferring Inherited IRAs
20150402
Understanding Ages 70, 70, 71 and RMDs and the Final IRA Contribution - Even the IRS Gets it Wrong
Understanding Ages 70, 70«, 71 and RMDs
20150403
What to do - A Person Wants to make a Charitable IRA Distribution in 2015
Person Wants to make a 2015 Charitable IRA Dist
20150405
IRS Issues 2016 Index Amounts for HSAs
2016 Indexed amounts for HSAs
20150501
Lack of IRS Transparency Regarding the Requirement, if any, to Furnish RMD Amount and Date to the IRS on E-version of 2014 Form 5498
2014 Form 5498 Furnish RMD Amount and Date
20150502
20150503
Excerpts from Pub 1220 pages 103 & 104
Excerpts Pub 1220 Pages 103-104
20150504
RMD Boxes on Form 5498
20150508
A Person's 2015 Tax Filing Deadline is Either April 18, 2016 or April 19, 2016
2015 tax Filing Deadline
20150601
IRS Adopts Permanent Penalty Relief Program for Sponsors of One Person Plans Who Fail to File one or More 5500-EZ Forms, Including for a Terminated Plan
IRS Adopts Permanent Penalty Relief Program
20150602
Answers to IRA Test # 501
20150603
20150605
Preliminary Tax Data IRA/Pension Statistics for 2003
Tax Data IRA/Pension Statistics for 2003
20150606
The Interplay of RMDs and Rollovers
Interplay of RMDs and Rollovers
20150608
2001
Issuance of new Regulations Halted. Possible Impact on Proposed RMD Regulations
New Regulations Halted. Impact RMD Regs
20010101
New RMD Rules for IRAs - As Proposed
MDIB Life Expectancy Table
20010103
Special Note - New RMD Rules for QPs
20010108
Recharacterizing a 2000 Contribution in 2001
20010201
CWF Form 54-TR
20010205
Form 8606 As it Relates to Form 1099-R
20010206
Reducing the Employer Match for SIMPLE IRA Plans
Correct Rollover Reporting - Form 1099-R
20010207
Review - Completing the 2000 Form 5498
20010301
Procedures to Handle a Missed RMD
Self Audit of 5498 Reporting for 2000
Self Audit 2000 5498 Reporting
20010304
20010308
2001 Form 5498
20010401
Important Correction
IRS Form 5498 form for 2001
2001 IRS Form 5498
20010402
SEP, Profit Sharing, Money Purchase or SIMPLE - Which plan is best
Which Plan is best
An Increased Interest in SEP Plans
Increased Interest in SEP Plans
20010405
IRS Notice 1270
20010408
Finally - A tax Bill to be signed
Finally a Tax Bill to be signed
20010501
New RMD Rules
Beneficiary Options Under the Revised 2001 RMD Rules - IRA Accountholder Dies Before his/her Required Beginning Date
Beneficiary Options Under Revised 2001 RMD Rules
20010504
Mandatory Payout Rules Under the Revised RMD Rules When IRA Accountholder Dies on or After his/her Required Beginning Date
Mandatory Payout Rules
20010505
Administrative Procedures for "Certain" IRA Deposits Resulting from Self-Directed IRAs
Procedures "Certain" IRA Deposits - Self Directed
20010506
Qualified Plan Risk for Participants if Plan was not amended
QP Risk if Plan not amended
20010507
Introduction - Changes to Employer Plans Under 2001 Tax Relief Act
Changes to Employer Plans 2001 Tax Relief Act
20010601
IRAs Within Certain Employer Plans
IRAs within Certain Employer Plans
Increase in Deduction Limit for Profit Sharing Plans
Increase in Profit Sharing Deduction Limits
New Taxation Rule for Certain IRA Distributions
New Tax Rule for Certain IRA Distributions
20010602
Change in Method to Calculate the Maximum Deductible Amount for a 401(k) Plan
Maximum Deductible Amount Calculation Change
Catch-Up Contributions for Individuals Age 50 or over
Catch-Up Contributions for Age 50 and older
New Type of Contribution - Roth Elective Deferrals
Roth Elective Deferrals - New Contribution Type
20010603
Change in the Same Desk Rule
Relaxation of Hardship Restriction
Repeal of the Multiple Use Test
Elective Deferrals and Employer Stock
20010604
Increase in Section 415 Benefit and Contribution Limits
Section 415 Benefit and Contr Limit Increases
Compensation Limit Increased to $200,000
Changes to the Top Heavy Rules
Faster Vesting Mandated for Certain Employer Matching Contributions
Faster Vesting Mandated Employer Matching
20010605
Numerous New Rollover Rules
Special Taxation Rule for Certain Rollovers When Distributed from Certain Workplace Plans
Special Taxation for Certain Rollovers
20010607
Partial Relaxation of Loan Restrictions Subchapter S Owners Partners Sole Proprietors and Controlling shareholders
Partial Relaxation of Loan Restrictions
20010608
Cafeteria Plans and Employer-Provided Retirement Advice
Cafeteria Plans and Employer-Provided Advice
Credit for Small Employer Pension Plan Startup Costs
Credit for Startup Costs Small Employer Pension
Elimination of user Fees for Request to IRS Regarding Pension Plans
Elimination of User Fees
New Life-Expectancy Tables mandated
New Life Expectancy Tables mandated
Medical Savings Account Update
New Tax Credit for Certain IRA and Elective Deferral Contributions
New Tax Credit IRA Elective Deferral Contr
20010701
Four Tax Illustrations
Working With Inherited IRAs
Inherited IRAs
20010705
Education IRA Quiz
20010708
IRAs, and Federal Estate Taxes
20010801
IRAs and Estimated Tax Payment Rules
IRAs and Subchapter 5 Corporations
20010805
Qualified Audit What to Expect
QP Audit What to Expect
Three Major Changes in QP, Anti-Cutback Rules - EGTRRA
EGTRRA Three Major Changes
20010806
Q&A
20010807
Puzzles
What is a Coverdell Education Savings Account
Coverdell Education Savings Account
20010901
Update on Qualified Plan Amending
QP Amending - Update
1998
Failed IRA - Non-Qualifying Trustee
Failed IRA - Non-Qualified Trustee
19980304
IRS Issues the 1998 Instructions for Forms 1099, 10998, 5498 and W2G
Instructions for 1099, 1098, 5498 and W2G
19980401
Status of the Technical Corrections Bill
Status - Technical Corrections Bill
19980404
Check it out
The Tax Technical Corrections Act of 1998 is Near Passage
Tax Technical Corrections Act of 1998 Is Near Pass
19980501
Undoing a Roth Conversion - Easy or Not and  Expensive or Not
Undoing a Roth Conversion
1997 Form 5498 SEP Reporting
19980504
Tax Issues Related to Death of a Roth Conversion IRA Accountholder
Tax Issues - Death of Roth Conversion Actholder
Distributions from 401(k) Plans and/or IRAs to be Used to Pay Education Expenses
401(k) and/or IRA  used to Pay Education IRA Exp.
Good News Penalty Relief for TIN Errors for 1996 and 1997 Form 1099-R
Penalty relief TIN Errors 1196 1997 1099-R
Reminder - Required Distributions Cannot Roll Over from Qualified Plan
RMD cannot roll over from Qualified Plan
19980502
Traditional IRA Distributions - Some May Escape Taxation
Some May Escape Taxation - IRA Trad Distributions
19980503
1997
IRS Finally Issues Forms to be Used to Establish the SIMPLE-IRA Account
Forms Used to establish SIMPLE-IRA Account
19970101
Changes to the IRA Distribution Form and IRS Form 1099-R
Changes to IRA Distribution Form and Form 1099-R
19970104
IRS Issues Another Model Form to Establish a SIMPLE Plan Form 5304-SIMPLE
Form 5304-SIMPLE
IRS Issues Informal Guidance on Medical Savings Accounts
IRS Issues Guidance on Medical Savings Accounts
Rev Proc 97-9 - IRS Issues Model SIMPLE Amendment for 401(k) Plans
Rev Proc 97-9  SIMPLE Amendment for 401(k) Plans
19970201
IRS Issues Further Guidance on SIMPLE-IRA Plans
Further IRS Guidance on SIMPLE-IRA Plans
Miscellaneous IRS Releases
19970203
Reminder on IRA Bonds
IRA Issues 1996 Publication 590
IRS Issues 1996 Publication 590
19970204
Medical Savings Accounts (MSAs) - Custodian Responsibility and Marketing
MSA - Custodian Responsibility and Marketing
19970301
IRS Issues Form 1099-MSA
19970302
IRS Issues Form 8851
IRS Issues Form 5498-MSA
19970303
19970304
Budget Deal Includes IRA Changes
19970401
No Extensions for IRA Contributions
We are Proposing Changes to Your 199X Tax Return
Proposing Changes to 199X Tax Return
Reminder - An IRA Beneficiary is Not Eligible to Roll Over an Inherited IRA
IRA Beneficiary not eligible to Roll over Inherite
19970402
Guidance for Completing MSA Form 8851
Completing MSA Form 8851
Court Cases of Interest
19970403
Discussion of 1996 Form 5500-EZ and Schedule P
1996 Form 5500-EZ and Schedule P
IRS Grants Special Relief for Certain MSA/Health Plans
Special relief for certain MSA/Health Plans
19970501
Prohibited Transaction Concerns on Sale of a Financial Institution, a Subsidiary or a Division of Assets
Prohibited Transactions Sale of Financial Inst
Reporting Filing Penalties for IRA and MSA Custodians
Reporting Penalties for IRA/MSA Custodians
19970502
Questions and Answers - Prohibited Transactions
QA - Prohibited Transactions
19970503
RMDs - Rollovers and Transfers
19970601
Reminder
19970602
Medical Savings Accounts - Use of Debit Cards and Checking Accounts
MSAs use of Debit Cards/Checking Accounts
19970603
IRS Information Seminars
Prototype IRA Agreements and SIMPLEs
Prototype IRA Agreement and SIMPLEs
19970604
A Caution Area for a Resigning Qualified Plan Trustee
Caution for Resigning QP Trustee
President Clinton Signs the Tax Bill
19970701
Changes to the Regular IRA
The New Roth IRA
19970801
Prepare for a Very Busy 1998 IRA Season
The Education IRA
19970901
Proposed Technical Corrections for the Roth IRA
Roth IRA Proposed Technical Corrections
19971001
Two Roth IRA Tax-Planning Tips
Possible Expansion of Education IRA Accounts
Education IRA Accounts for Education IRA Annuities
Education IRA Accounts or Annuities
19971002
Penalty-Free Withdrawals form IRAs for Higher Education Expense
Penalty-Free Withdrawals Higher Education
IRS Issues 1998 COLAs
Update on Medical Savings Accounts
Update of MSAs
19971003
A New Type of MSA - Medicare - Choice MSA
Medicare - Choice MSA
19971004
SIMPLEs - An important Reminder
Analyzing Rollover Situations - To Roth or Not ?
Analyzing Rollover - To Roth or Not ?
19971101
Technical Corrections Act of 1997 Traditional and Roth IRA Changes
Technical Corrections Act of 1997
IRS Releases Roth IRA Forms
19971103
IRS Releases Revised Traditional IRA Forms
Discussion of Form 5305-RA, Roth Individual Retirement Account
Form 5305-RA, Roth Individual Retirement Account
19971201
IRS Provides Interim Guidance on Roth IRAs
The Roth IRA $100,000 Rollover Requirement
Roth IRA $100,00 Rollover Requirement
19971203
Options Available to a Roth Beneficiary(ies)
Option Available to Roth Beneficiary(ies)
19971204
1996
Administrative Issues when an Estate or a Trust is the Designated Beneficiary of an IRA and the IRA owner had Died
Issues Designated Beneficiary IRA Owner had Died
19960101
New Opportunity - The Medical Savings Account
The Medical Savings Account
Extension on Account of Filing Deadlines - Terrorist Attacks
Terrorist Attacks Extensions Filing Deadline
Marketing/Selling IRAs in 2002
20010902
Upcoming IRA Form Changes
SIMPLE-IRA Elective Deferral Limits
20010904
The Interrelation of the 1987 or the 2001 RMD Rules and the Election to Treat a Deceased Spouse's IRA as own
Treat Deceased Spouse's IRA as Own
Q&A of the 2001 Proposed Regulations
2001 Proposed Regulations Q & A
IRS Creates Form 5306-A
20010907
IRA Planning Concepts
20010908
Recap - Completing the 2001 Form 1099-R
2001 Form 1099-R  Completing
20011001
Medical Savings Accounts (MSAs) for 2001
MSAs for 2001
Guide to Distribution Codes
20011007
IRS Issues the 2001 Publication 590 Arrangements
2001 Publication 590
20011101
Rollovers to an IRA
Rollovers from an IRA to Employer Sponsored Plans
Rollover from IRA to Employer Sponsored Plan
20011105
Rollovers from a SIMPLE-IRA to Employer Sponsored Plan
Rollover from SIMPLE IRA to Employer Sponsored Pln
Tax Statistics
20011106
Be sure to use the right IRA Plan Documents
Use correct IRA Plan Document
20011201
401(k) Plans for One-Person Businesses
401(k) for One-Person Businesses
January Fair Market Statement
20011202
Completing the 2001 Form 5498
20011203
Statement and Mailing Requirement for IRAs
Requirements Mailing IRA Statements
20011205
IRS Extends GUST Amendment Period
Gust Amendment Period Extended
IRS issues 2001 Form 5329
Form 5329 issued by IRS
20011206
20011208
Education IRAs
19980101
Proposed Changes to RMD Rules for Trust as Beneficiary
RMD Trust For Beneficiary  Proposed Changes
Completion of the Education IRA Plan Agreement
IRS Issues a Revised Form 5305A-SEP
19980102
1998 Tax Legislation ?
19980104
The Definition Game - Modified Adjusted Gross Income
Modified Adjusted Gross Income
19980201
States Laws Impact on Roth and Education IRAs
Reminder - SIMPLE-IRA Can Be Wonderful for Self-Employed Individuals
SIMPLE-IRA Wonderful for Self-Employed Individuals
19980203
Discussion of 1997 Form 5500-EZ and Schedule P
1997 Form 5500-EZ and Schedule P
19980204
1998 Form 5498
19980301
1998 Form 1099-R
Moving Non-deductible IRA Contributions to a Roth IRA
Moving Non-Deductible IRA Cont to Roth
19980303
Planning Tips for Substantially Equal Periodic Payments
Tips for Substantially Equal Periodic Payments
Promoting Non-deductible IRA Contributions
19960104
IRA and Pension Distributions at Fair Market Value
IRA and Pension Distributions at FMV
IR Reporting Requirements for IRA Decedents and IRA Beneficiaries
IRA Reporting for IRA Decedents and Beneficiaries
19960201
Responding to Requests for Transfers or Direct Rollovers from a Conduit IRA to a 401(k) or other QP or section 403(b) Annuity Account
Transfers from Conduit to Annuity Account
19960203
March 1 or April 15 ???
IRS Issues 1995 Publication 590
IRS Issues 1995 Publicationi 590
19960204
Special Reminder
IRS Issues 1996 Form 5498
19960301
Rules Revised for a Substitute Form W-9
Two Court Cases on Anti-Alienation Issues
19960302
Discussion of 1995 Form 5500-EZ and Schedule P.
Discussion of 1995 Form 5500-EZ and Schedule P
19960304
Update IRS Forms
19960401
Does a Series of Payments for 10 Years or Longer Qualify as Substantially Equal Periodic Payments ?
Substantially Equal Periodic Payments - 10 years
19960403
Status of Legislation
19960404
Errir With Respect to Conduit IRA - Not Correctible
Error Conduit IRA - Not Correctible
Status of IRA Legislation
19960501
Tax Extensions - Effect on SEPs, QPs and IRAs
Tax Extensions - Effects of SEPs, QPs, IRAs
Rollovers to IRAs from Section 403(b) Annuities - A "Be Carefull Situation"
Rollovers to IRAs from Section 403(b) Annuities
19960503
IRAs and Disability - A Recent case
IRAs and Disability
Four Federal Preemption / Beneficiary Waiver Cases
Federal Preemption / Beneficicayr Waiver Cases
19960504
A Penalty for Saving too Much for Retirement
Saving too Much for Retirement Penalty
19960601
Status of IRA and Pension Legislation
IRS Issues Final Regulations on TINs
Final TIN Regulations Issued by IRS
19960602
IRS to Meet on Proposed Regulations for Withholding for NonResident Alien
Withholding Regulations NonResident Alien
19960603
IRS Asks for Comments on Form 1099-R and Form w-4P
1099-R and W-4p Questions for IRS
19960604
IRS Issues Final Regulations with Respect to Form 945
Final Regulations Form 945
2 Court Cases Expand Deadline for Correcting a Current-Year Excess Contribution
Expand Deadline Correction Current Year Excess
19960701
Transferring an Inherited IRA - Permissible or Not
Transfer Inherited IRA Permissible or Not
FDIC Issuess Advance Notice of Proposed Rules and Requests Situation
FDIC Proposed Rules and Requests
19960702
Summary of Three Bankrupcy Cases
Summary of Three Bankruptcy Cases
IRS Seminars on Magnetic/Electronic Filing
IRS Seminars on mag Media
19960703
19960704
New Legistation Passed - SIMPLEs & MSAs Discusssed
New Legislation passed
19960801
Medical Savings Accounts - MSAs
19960803
IRA Changes
19960901
Summary of Major Changes to Qualified Plans
Summary of Major QP Changes
19960903
IRA Distribution Planning
19960907
Three Different Approaches to Furnishing the 1996 IRA Fair market Value Statement and the 1996 Form 5498
1996 FMV Statement 1996 5498
19961001
IRA Administrative Deadlines and Other Deadline
Deadlines
19961002
IRS to Substantially Revise its Administrative Policy Regarding Sanctions
Sanctions Policy Revised by IRS
19961003
Time Performance of Acts Where the Last Day falls on a Saturday, Sunday of a Legal Holiday
Time Performance of acts
Efective date Extensison for Certain Payers Revising Their Substitute Form W-9
Date Extension Substitute W-9
19961004
Transitional Relief From SIMPLE 60-Day Election Requirement
Relief from SIMPLE 60-Day Election Requirement
19961101
IRS Issues Form 5305-SIMPLE and the IRS is soon to issue Form 5305-S
IRS Issues form 5305-SIMPLE and 5305-S
IRS Issues 1997-COLA
IRS Issues 1997 COLA
19961102
IRS Issues QP Model Amendment
19961103
IRS Issues Proposed Regulations - Creates Relief for Plans Which Mistakenly Accept Nonqualifying Rollovers
Relief for nonqualifying Rollovers
Sanctions Policy Revised
19961104
Necessity for Furnishing IRA Amendments
19961201
IRS Issues 1996 Version of Publication 560 - Retirement Plans for the Self-Employed
IRS Issues Publication 560
19961202
19961203
IRS Issues Additional Guidance on Required Minimum Distributions from Qualified Plans
IRS Issues Guiance on QP RMDs
19961204
1995
Another IRA Law Change Proposal
Another Law Change Proposal
19950101
Comparison of 1993 and 1994 Publication 590
Summary of Recent IRS Actions
19950103
IRS Admiinistraive Practice - Disqualification and Fining QP Plans
IRS QP Disqualification and Fining Practices
Gatt and Retirement Plans
19950104
IRS Annouces Cost of Living Adustments
IRS Announces Cost of Living Adjustments
Reasonable Interpretation Rule
19950201
FDIC Insurance Coverage for SEPs and Inherited IRAs
FDIC Insurance for SEPs and Inherited IRAs
Estate - No ability to Use Life-Distribution Rule in this case
Cannot use Life-Distribution with Estate
19950202
What does it mean to be an "Active Participant" and Why is it important to know this
Active Participant, What is and Why Important
FDIC New "Pass-Through" Insurance Rules
19950301
Integrating a SEP or a QP Plan
Summary and Status of Current Proposed IRA Legislation
Current Proposed IRA Legislatioin Summary Status
19950401
Caveat for Preparing the Form 1099-R for a Qualified Plan
Caveat Preparing 1099-R for QP
Administrative Procedures for "Certain Qualified Plan Deposits
Procedures for "Certain Qualified Plan Deposits
19950402
EXTRA FDIC Pass-through Insurance Disclosure Rules
19950405
May 31, 1995 Deadline for 1994 Form 5498
19950406
Record Retention for IRAs
IRA Record Retention
19950501
IRA and Qualified Plan Loans as an Investment
IRA and QP Plan Loans as Investment
19950503
Roth IRA Conversions, Is It Worthwhile for a person to change his/her state of Residence before converting?
Roth Conversion change state of Residence
20150701
The Question to be asked to administer a non-spouse inherited traditional IRA
Administering a nonspouse inherited traditional
Traditional IRA Beneficiary Chart
20150702
Roth IRA Beneficiary Chart
20150703
Basics of Administering Coverdell ESAs or CESAs
Administering CESAs
20150704
CESAs - Moving Funds between Family Members
CESAs Moving Funds Family members
20150705
May a rollover contribution be made to a Coverdell ESA
CESA Rollover Contribution
20150706
IRS Issues Guidance on ABLE Accounts for People with Disabilities
ABLE Account Guidance issued by IRS
20150707
Beneficiary/Inherited IRAs and CWF IRA Test # 801
IRA Test # 801 Beneficiary/Inherited IRAs
20150708
SIMPLE-IRA Summary Description IRA Custodian Must Furnish by October 2015 for 2016
SIMPLE-IRA Summary Description must furnish
20150801
Form 1099-R Penalties Increase 100% - 250% as January 1,  2016
1099-R Penalties increase 100%-250% 1-1-2016
Is it Still Possible to establish a SIMPLE-IRA Plan for 2015?
SIMPLE-IRA for 2015 still possible ?
20150802
20150803
IRS Reporting Penalties for Incorrect 2015 form 1099-Rs filed in 2016
Penalties for Incorrect 2015 1099-R filed in 2016
20150804
Taxpayer Required to Report Certain CESA Distributions on Form 1040, 8889 and 5329
HSA Distributions 1040, 8889 and 5329
20150806
Forms 1040, 5329, 8889 and 8606
20150808
Nonspouse Beneficiary's ability to Move Inherited 401(k) funds to an Inherited IRA
Move Inherited 401(k) funds to Inherited IRA
20150812
Obama Administration Proposes Taxing some Roth IRA Distributions and Proposes Other Law Changes
Obama Taxing Some Roth and Other law Changes
20150901
Treasury Inspector General Audits IRS Procedures Relating to IRA RMDs
Treasury Inspector Audits IRS RMDS Procedures
20150902
IRA Accountholder should Avoid Having Estate as Inheriting Traditional IRA Beneficiary
Avoid Estate Being Inheriting IRA Beneficiary
20150903
Roth IRA Accountholder Must Estate be Inheriting Roth IRA Beneficiary
Avoid Estate Being Inheriting Roth Beneficiary
New Rules for Correcting Elective Deferral Errors Within 401(k) Plans
New Rules Correct 401(k) Elective Deferral Errors
20150904
Distribution Options Available to a 401(k) Participant
Distributions Options for 401(k) Participant
20150907
What to Do when a customers Incurs a Medical Expense Before Establishing his/her HSA?
Medical Expense prior to Establishing HSA
20150908
IRA Beneficiary Designation Procedures and Pitfalls
Beneficiary Designation Procedures and Pitfalls
19950601
5500 Filing Reminder
19950602
NEST - A New Pension Plan Proposal Which Uses IRAs
NEST - New Pension Plan Proposal using IRAs
19950603
New 500 Filing program for Delinquent Files
New 5500 Filing Program for Delinquent Filers
IRA Contribution Deadline
19950604
SEPs and FDIC Pass-through Notice Rules /  Examples of Pass-through Insurance Coverage
SEPs and FDIC Pass-through Rules
19950701
Glossary of IRA Terms
Glassary of IRA Terms
19950703
Withholding of Tax on IRA and Pension Distributions to Nonresident Aliens
Withholding to Non-resident aliens
19950801
TISA's Disclosure Requirements for "Maturing" Time Deposits/Accounts
TISA Disclosure Requirements
Problems with Direct Rollovers
19950805
IRS Issues New Regulation for Direct Rollovers and Related 20% Withholding Rules
IRS Issues New Direct Rollover Rules
19950901
Capital Ratios and Pass-through Insurance Rules
Capital  Ratios and Pass-through Insurance Rules
19950903
$5,000 Death Benefit Exclusion
19950904
Proposed Law Changes - House of Representatives
19951001
Proposed Law Changes - Senate
19951003
IRS Announces Cost-of-living Adjustments for 1996
Cost of Living Adjustments for 1996
19951004
IRAs - Required Minimum Distributions
IRAs - RMDs
19951101
The SIMPLE Retirement Plan
19951201
Possible Partial Repeal of SEPs Deadline for Establishing SEPs
Possible Partial Repeal of SEPs Deadline
19951203
IRA Administrative Deadlines and Other Deadlines
IRA Administrative Deadlines
Is One IRA Enough ?
19951204
Update of SEPs and FDIC Pass-through Notice Requirement and Insurance of IRAs Contain-SEP Deposits
Update of SEPS and FDIC Pass-through Notice
19951206
FDIC Letter
19951207
1994
Can Default "Election" for IRA 70« Distributions be Modified
Can Default RMD Elections be modified
19940101
Using the 70« alternative method
using the 70« Alternative Method
19940103
Potential IRA Prohibited Transactions
Potential IRA Proibited Transactions
19940104
Avoiding the 70½ RMD-Transfer "Danger Zone"
Avoiding the 70« RMD-Transfer "Danger Zone"
19940201
QP and SEP Amendment Guidelines for OBRA '93
QP and SEP Amendment Guidelines OBRA 93
Taxability of IRA Distributions
19940203
Proposed Changes to Spousal IRA Rules
IRS Announces COLA Adjustments
19940204
IRA Holders May be affected by Social Security Law Change
IRS affeced by Social Security law change
19940301
Proper Approaches to Charging Certain Fees
Approaches to Charging Certain Fees
19940304
1099-R Changes and isntrucstions
1099-R Changes and Instructions
19940305
Jottings and excerpts from 1993 Publication 590
1993 Pub 590 Jottings and Excerpts
A Refresher Course in Form 5498 Reporting
5498 Reporting
19940401
Another IRA "Restoration Bill"
IRA Restoration Bill
Withdrawing Non-deductible IRA contributions commonly misunderstood
Withdrawing nondeductible IRA contributions
19940402
Plan Administrators will have IRS Help Finding Participants
IRS Help finding participants
401(K) Plan Administrators Wanred of Possible vesting violation
Possible Vesting Violation Warnings in 401(k)
19940403
New SEP Documents Available  .  .Amending Required
New SEP Documents  Amending Required
19940404
Some IRA Dataprocessors Still faling to Separate 5498 Reporting for Inherited Accounts
Separation of Inherited Accounts in 5498 Reporting
19940501
Old SEP Forms May be used until June 1994
OLD SEP Forms may be used til June 94
Excess Distributions and Excess Retirement Accumulations
Excess Distributions and Accumulations
19940502
IRS Proposes More Uniformity in 1099, 5498 Substitute Statements
1099, 5498 Uniformity proposed
19940503
Two 1099-Rs Needed when distribution is part direct rollover part RMD
Distribution Direct Rollover, RMD needs two 1099-R
Form 5500, Schedule P Filing Deadline Approaching
Form 5500 Schedule P Filing Deadline approaching
19940504
Executing "Transfers" from a Conduit IRA to a 401(k) Plan
Transfer from Conduit to 401(k)
19940701
SEP, Keogh Contribution Qualifications often Misunderstood
SEP, Keogh Contribution Qualification Misunerstoo
19940601
A Variation on the IRA Spouse Beneficiary "Treat-as-Own" Option
Variation IRA Spouse Ben "Treat-as-Own" Option
19940602
Can States tax Non-Residents Pension Distributions
Can Nonresidents have state tax on Distributions
19940603
Avoid Penalties on RMDs - Obtain Customer's Correct Date-of-Birth
Obtain Customer's Correct Date of Birth
Last Call for CWF Pension Conference
Last Call CWF Pension Conference
19940604
Which Identification Number to use for  tax, IRA & Keogh Reporting
Id Number to sue for Tax, IRA & Keogh Reporting
Reclassifying IRA "Marital Property: was not Deemed Distribution
"Marital Property" not Deemed Distribution
1099's & 5498s - When NOT to Report IRA, QP Asset Movements
When NOT to report IRA, QP Asset Movements
19940702
"NO Surprises" in Final Rules on new $150,000 Compensation Limit
Final Rules on new $150,000 Compensation Limit
Interest Earnings Reporting on Form 1099-INT .. When not to report
When not to report Interest earnings on 1099-INT
19940704
Truth in Savings Still Confounding Many
Truth in Savings Confounding Many
19940801
A Discussion of Excess SEP Contributions
Excess SEP Contributions
QP Amendment Reminder.  Don't miss December 31, 1994 Deadline
QP Amendment Dec 31, 1994 Deadline
19940802
QP VCR program May be Extended to SEPs, TSAs
QP VCR program extended to SEPs, TSAs
19940803
Another IRA Enhancement Bill Proposed
IRA Enhancement Bill Proposed
19940804
Waiving the Early Withdrawal Interest Penalty, and Truth-in-Savings Issues
Waiving Early withdrawal interest penalty
19940901
Truth-in-Savings Issues
Don't hold Breath for Pension Bill in '94
Pension Bill in 1994
QP Plan Amendment Due dates for TRA 86 Compliance
TRA 86 Compliance QP Plan Amend Due Dates
19940902
Proxy Voting in Qualified Plan & IRAs - Who votes ?
Proxy voting in QP and IRA
19940903
QDPRO Fees not Chargeable to Participant, Alternate Payee
QDPRO Fees
19940904
PBGC takes over two more Pension Plans
PBGC takes over two Pension Plans
IRS Plan Audit Guidelines defined
IRA Plan Audit Guidelines
Required Distribution Reminder and MDIB Pitfalls
RMD Reminder MDIB Pitfalls
19941001
Notes on 401(k) Plan Trends
401(k) Plan Trends
House passes Bill that would modify Bankruptcy Amendments Amendment Bill of 1994
Bankruptcy Amendment Bill of 1994
19941003
Don't Forget about PTE 93-33
PTE 93-33
The Negligence and Substantial Tax Preparation Penalties as they may apply to IRA/QP Distributions
Penalties IRA/QP Distributions
19941004
Check-it-out
Possible Tax Legislation
19941101
IRS Answers Two Important RMD Questions
Two important RMD Questions answered by IRS
IRA and Pension Year-End Reminder Bullets
IRA Year end Reminder Bullets
A Comparison of IRS Forms 945 and 941
IRS Forms 945 and 941
19941102
IRS Extends Deadline for making QP Amendments
QP Amendment Deadline Extended
19941104
SEC Activities - IRAs
Social Security Contribution and Benefit Base
Social Security Contributions and Benefit Base
A reminder of the Withholding Reminder Notice Requirement
Withholding Reminder Notice Requirement
19941201
Are IRAs and QPs exempt from IRS levy
IRAs and QPs exempt from IRS levy ?
Special Warnings - The withholding notice for Qualified Plan Distributions
QP Plan Distributions withholding notices
19941202
Clinton's IRA proposal and what experts are saying about the change
Clinton's IRA proposal
19941203
19941204
1992
Alternatives for Preparing IRA Statements and Forms
Alternatives IRA Statements and Forms
19920101
SEPs Only Remaining  Employer Option to Shelter 1991 Plan Funds
SEP Option to Shelter 1991 Plan Funds
19920103
Bush, Congress IRA Compromise May be a Long, Hard Climb
Bush Congress Compromise Long Hard Climb
SEP/Keogh vs Contribution Choices not always clear
SEP/Keogh vs IRA contribution choices
19920202
More Rules for IRA Advertisong under provision of the Truth in Savings Act
More Rules for IRA Advertisong Truth in Savings
19920203
Custodians Cautioned on "Coaching" customers to waive IRA withholding
Cautioned on "Coaching" waive IRA Withholding
19920204
New improved Form for early distributions
New Improved Form for Early Distributions
Dividing Retirement Assets Adds to Divorce Woes for Bank too
Divided Retirment Assets adds to Divorce Woes
19920301
Farmers & Fishermans tax filing "Deadline"
Farmers and Fisherman Tax Filing Deadline
19920302
Cautionary Comments on Death Benefit Exclusion Reporting
Comments on Death Benefit Exclusion Reporting
Schedule P Filing Reminder
19920303
Low Interest Rates a Good Reason to Offer Self-Directed IRAs
Low Interest Rates Good Reason Self-Directed
19920304
Offering SEP Option Can Be as Simple as you wish
Offering SEP Option Can be as Simple as you wish
Rollovers Transfers after 70«
Rollovers Transfers after 70 1/2
19920401
IRS Publication 590 Clarifies Numerous IRA Questions
IRS Pub 590 Clarifies Numerous IRA Questions
19920402
IRA Markting Mscellany
IRA Marketing Miscellany
19920403
IRA Revocations Revisited:  Must Earnings Be Returned
IRA Revocations Must earnings be returned
19920404
Can"Abandoned" IRA Escheat to State Ownership
Abandoned IRA Escheat to State Ownership
19920501
IRA Compliance Remains hot topic
IRA compliance remains hot topic
Your Customers can now obtain an EIN by phone
Obtain EIN by phone
19920502
Check It out
19920504
IRA Amending: Why, When and How
IRA Amending why when and how
19920601
Rev Proc 92-38 and Necessary IRA Amending
Rev Proc 92-38 IRA Amending
Most Form 5500EZ Annual Return Filings Due July 31
Form 5500EZ due July 31
19920604
New Law includes 20% Withholding Rule in QP Distributions
New law 20% QP Dist Withholding
19920701
Revenue Procedure 92-38 Update
Rev Proc 92-38 Update
Keogh/QP Plan Transfers: Caution advised
Caution for Keogh/QP Plan Transfers
19920702
Revenue Ruling 92-47
Rev Proc 92-47
Supreme Court Upholds ERISA in QP Bankruptcy Proctection Decision
Supreme Court upholds ERISA
19920703
Compliance Reminder Use Proper IRA Projection Schedules
User Proper IRA Projection Schedules
Reminder Be watchful for Prohibited Transaction Possibilites
Watch for Prohibted Transaction Possibilites
Violating the Once a Year IRA Rollover Rule
Violating the Once a Year Rollover rule
19920704
Revnue Procedure 92-46 Magnetic Media
Rev Proc 92-46 Magnetic Media
New IRA Legislation waiting in the wings
New IRA Legislation
19920801
Impact of Truth-in-Savings Act on IRAs awaited
Impact of Truth-in-savings on IRAs
19920802
CWF 1992 Pension Conference Repeats "91" Success
92 Pension Conference Repeats 91 success
Marketing Pension Products and Services
19920803
Loophole in Rule on 20% withholding from QP Distributions May Prove an Inconvenience to Financial Institutions
Loophole in Rule on 20% Withholding from QP
19920804
Compliance Reminder User Proper IRA Projection Schedules
Use Propber IRA Projection Schedules
Withholding, Rollovers & Transfers - A Comparison of Old & New Rules
Withilding Rollvoer Transfer rules old and new
19920901
Bank Staff IRA Education Now Citically Important
Bank Staff IRA Education Now Important
Its Offical - Truth-in-savings act adopted - IRAs affected
Truth-in-savings adopted
19920902
Non-Discrimination Reg. Effective Dates Moved . again
Non-Discrimination Reg Effective Dates moved
Is proposed Pension Provision in tax bill unconstitutional
Proposed Pension Provision Unconstitutional
19920903
An Unusual Case of Retirement earnings
IRA annuity TSA  policy potenital PT
IRAs May NOT hold S Corporation Stock, IRS Rules
IRAs may NOT hold S Corporation Stock
19920904
19920908
Old & New IRA Plan Language  A Comparison
Old and new ira plan language a comparison
19921101
Changes to Required Distribution Rules
Changes to RMD Rules
19921102
Look under September Newsletter
Look in September/October newsletter
19921001
IRA Custodians reminded on Withholding Notice, Election Rules
IRA Custodians Reminded on Withholding Notice
19921201
What Tax/Pension Provisions may lie in Store in Clinton Presidency
what Tax/Penson Provisions wait for Clinton
New Codes Added for 1099-R Reporting
New Codes added for 1099-R Reporting
19921202
Don't forget January Reporting of IRA Fair Market Value
January Reporting of IRA FMV
20% Withholding Rule under attack
19921203
New FDIC Insurance Limits will affect retirement Plan Deposites
New FDIC Insurance Limits
1993
Announcement 93-8 IRS Officially Issues new rules for opening IRAs and revising existing plans
Announcement 93-8 New Rules for opening IRAs
19930101
Misconceptions about 20% Distribution Witholdings continue
Misconceptions 20% Distribution Withholdings
19930102
In the face of chane Keoghs still offer special advantages
Keoghs still offer special advantages
19930103
Distribution Date - Not Transaction Date Determines rollover
Distribution Date determines rollover
19930104
IRA Custodians Reminded of Need for New Plan Forms as of 4/15/93
New Plans forms as of 4/15/1993
New Withhlding Rules May Generate Rollover Deposists from TSAs
Withholding Rules may Generate Rollover Deposits\
19930201
Data Processing Aspects of Inherited IRA Accounts
Data processing Inherited IRA Accounts
19930202
Unwelcome Pension Provisions Retained in Nw House Legislative Proposals
Pension Provisions retained
19930203
Prohibited Transactions must remain a priority concern
Prohibted Transactions must be Priorty Concern
19930204
New IRS Form 575 Gives Updated Rules for Reporting Pension Incomem on 1992 Tax Return
New IRS Form 575
Relationship Banking & Proibted Transactioni Clas exception 93-2
Class Exemption 93-2
19930301
PTE 93-1 Officially allows Incentive Premiums to IRA Keogh Accountholders
PTE 93-1
19930303
IRAs and Truth-in-Savings how do they interrelate
Truth in savings and IRAs
19930401
IRS Expands Relief for IRA "Current Year Contributions" Withdrawal
current year contribution withdrawal relief
An IRA Contribution Withdrawal Dilemma
IRA Contribution Withdrawal Dilemma
19930404
Steps for Correcting Forms 1099-R and 5498
Correcting forms 1099-R and 5498
19930501
Form 5498 reporting Alternatives for IRA Contributions
Form 5498 reporting alternatives for contributions
19930502
Clinton Tax Bill would reduce Cap on Plan Compensation limit
Clinton Tax bill reduces cap on plan comp limit
19930503
Summary of Data Processing requirements Upone IRA seven-day right of revocation
Data Requirements IRA seven-day right  revocation
19930601
Notice 93-26 Describes new Participant waiver of 30-day consent period for QP Distributions
Notice 93-26
FDIC Notice Update what are Affected accounts
FDIC Notice Update - what are affected accounts
19930602
IS Rollover of QP Distribution to Spouse IRA a Vald Rollover
Is Rollover QP to Spouse IRA valid Rollover ?
19930603
Contribution of Unencumbered Property to Plan Trust Judged a Prohibited Transaction
Prohibited - Contribution of Unencumbered Property
19930604
FDIC notification update
FDIC Notification Update
19930701
1993 Indexed Amounts for Various Pension Plans
Various Pension Plans 1993 Indexed Amounts
QP/TSA Direct Rollover Update
19930703
Prohibited Transaction Exemptioin 93-33 Extends PTE-2 Relief to SEPs
Exemption 93-33 Extesns PTE-2 Relief to SEPs
19930704
1993 Budget Act Contains limited but significant pension changes
1993 contains significant pension changes
19930801
Court Judgement May inadvertently disqualify IRA
Court Judgement may disqualify IRA
Must IRA Disclosure contain T-I-S APY Calculations
Must IRA Disclosure contain APY Calculations
19930804
Annuities and IRAs - Possible PT Problems
Possible PT Problems IRAs Annuitites
19930901
Revisiting PT Class Exemption 77-9
PT Class Exemption 77-9
19930902
IRA Distributions to Beneficiaries
19931001
Must CDs be surrendered when Spouse treats deceased IRA as own
Surrender CDs of Deceased spouse to treat as own
19931004
Annuitites and Prohibited transactions revisited
Annuities and Prohibited Transactions
19931005
Another Revocable IRA Trust Beneficiary Variation
Revacable IRA Trust Beneficiary Variation
19931006
IRA Annuity, Security Investments - Direct your procedures to avoid prohibted transactions
Avoid Prohibited transactions
19931101
Introductions of new tax bill, tax simplificatioin and technical corrections
Introduction to New Tax Bill
19931103
DOL Advisory Opinion 93-26A
DOL Advisory Opinion 94-26A
19931105
IRAs Celebrate 20th Anniversary
IRAs 20th Anniversary
19931201
Definiation of Deposit may be amended to provide additional IRA keogh exemptive relief
Definition of "Deposit" may be amended
Spouse Fails in Attamot to five-year average pre-59« lump sum death distribution
Spouse fails five-year average lump-sum death
19931203
19931204
IRA Contribution Limits for 2016 - Unchanged at $5,550 and $6,00; 401(k) Limits Stay the same
IRA Contribution limits for 2016 - Unchanged
20151001
IRA Contribution Deductibility Charts 2015 and 2016
2015/2016 IRA Deductibility Charts
20151002
Roth IRA Contribution Charts for 2015 and 2016
2015/2015 Roth IRA Contribution Charts
20151003
2015/2016 SEP and SIMPLE Limits
Saver's Credit Limits for 2015 and 2016
2015/2016 Saver's Credit Limits
Roth IRA Conversion Contributions Are Beginning to Occur more frequently
More Frequent Roth IRA Conversion Contributions
20151004
Why a Profit Sharing Plan is Better than a SEP-IRA
Profit Sharing Better than SEP-IRA - Why
20151005
IRS Issues 2015 Form 5500-EZ Draft
IRS Issues Draft Form 5500-EZ
20151006
Draft of 2015 Form 5500-EZ
Draft form 5500-EZ
20151007
AN IRA Distribution May Disqualify a Person for the Premium Tax Credit
IRA Distribution May Disqualify Premium Tax Credit
20151101
2015 IRA Contribution Deadline is Monday April 18, 2016 Due to Emancipation Day
2015 IRA Contribution Deadline
Is an IRA Custodian to complete Boxes 10 and 11 on Form 1099-R
IRA Custodian Complete Box 10 and 11 1099-R
20151102
When are SEP-IRA Funds No Longer SEP-IRA Funds?
When are SEP-IRA Funds not SEP-IRA Funds
Does the Custodian Report '1' or '2' if Distribution du to Education
Report codes '1', '2'  Distrib due to Education
20151103
Rolling Over 401(k) funds into a Traditional IRA and/or Roth IRA
Roll 401(k) to Trad and/or Roth IRA
20151104
IRA Conversion and IRA Recharacterization - What is the difference
Difference IRA Conversion and Recharacterization
20151105
Roth Account in your Retirement Plan
20151106
Top Ten Differences Between a Roth IRA and Designated Roth Account
Difference Roth IRA and Designated Roth Acct
20151107
Reminder - RMD comes Before and Conversion or Rollover
RMD before conversion or rollover
20151108
President Obama Signs the Budget/tax Bill on December 18, 2015
Obama signs Budget/Tax Bill 12/18/2015
20151201
Great news - Major Exception Created on the $250 Per Incorrect Form 1099-R Penalty
Exception $250 Per Incorrect Form 1099-R Penalty
IRA Custodian's Duty to File Corrected Form 1099-Rs will change
Custodian Duty file corrected 1099-R will change
20151202
IRA Amendments Being Required for 2015-2016
IRA Amendments Required for 2015-2016
20151203
February 1, 2016 Deadline
20151204
Basic IRA Rollover Rule - Same Property Distributed must be Rolled over
Rollover Rule Property Distributed must be Rolled
20151206
What RMD Rules Apply to Roth IRAs
RMD rules applying to Roth IRAs
20151207
No Traditional IRA Contribution for the 70« year
No Trad IRA Contr for the 70« Year
20151208
A Rollover Contribution After Age 70« is Permissible
Rollover after age 70« is Permissible
2016
No Form 1099-R Prepared to Report IRA Funds Moving From the Decedent's IRA to an Inherited IRA
No Form 1099-R Prepared
20160401
IRS Biased Against Inherited Roth IRAs
IRS Biased Against Inherited
Roth IRAs
2015 Form 5500 Series Returns Should Not Answer the Compliance Questions,
2015 Form 5500 not compliance Quest
20160402
Inherited IRA Situation - Daughter Dies, Then Dad Dies, Then Mom Dies
20160403
Protect against Fraudulent transactions
20160404
IRS Needs to Update Form 5305-R and Form 5305-RA,
IRS Need to Update 5305-r, 5305-RA
Joint Revocable Trusts and IRAs May be a Tax Trap For the Unknowing,
Tax Trap For the
Unknowing,
20160405
How to Administer an Inherited IRA When the Beneficiary is a Trust
Inherited IRA Trust
20160406
Is a Trust Able to Pass-Through Inherited IRA Funds to the Trust's Beneficiary(ies)?
Trust able to pass Funds to Beneficiaries
20160407
Understanding the IRS Reporting for Withdrawing "Old" Excess Roth IRA Contributions,
IRS Reporting old Excess Roth
20160408
2015 Tax Filing Deadline
1991
Misinformation about Non-Deductible IRA contributions
Misinformation Nondeductible IRA Contributions
19910101
1990 IRS Forms & Statements: Mailings, Enclosures and Penalties
1990 IRS Forms Penalties, Enclosures, Statements
Does Lump-Sum Distribution End ERISA Protection
Lump-Sum Distribution End ERISA protection
19910103
Contribution Calculation For Self-Employed Now More Complicated than ever
Self-Employement Contribution is complicated
19910104
IRA Withholding Notices and Waiver Elections for 70« Accountholders and Witholding Rules in General
Withholding Rules in General
19911201
CWF of Offer IRA, Pension Advertising Assistance
CWF offers IRA, Pension Advertising Assistance
19911202
Excess Contributions - Or are they?
Excess Contribuitions, or are they
CAP Program for QP Defect Correction Made Permanent, Expanded
CAP program made Permanent, Expanded
19911203
IRA Marketing Season About to Benin
IRA Market Season About to Begin
IRS Issues New 5305-SEP Form
19910701
QO-to-IRA Rollovers: Several Attempts that Failed
QP-to-IR Rollovers Several Failed Attempts
19910702
19910704
IRS Responds to 70« and Beneficiary Questions
19910801
IRA Legislation Continues to Loom
IRA Legislation continues to Loom
19910802
Pensions in Perspective
19910803
CWF Retirement Plan Conference a Success
Time to Begin Planning for IRA Reporting
19911101
Pensions & The Courts - Another Beneficiary Case
Another Beneficiary Case
Further Commentary on Federal vs. State withholding from IRAs
Commentary Federal vs. State Withholding
19911102
Bentsen Identifies Funding Source
Pension Assets Important in Nation's Saving
Social Security Taxable wage base, benefit payments increase
Social Security Taxable Wage Base
IRS Responds to Surviving Spouse Questions
19911103
IRA/Keogh Deposits: Do Banks Face a Diminished Role
IRA/Keogh Deposits, Banks Diminished Role
19910901
IRA Custodians Cautioned on Financial Projection Rates
IRA Custodians Cautioned on Financial Projections
19910903
CWF Distributions, Election Forms Revisited
To Fee.. Or Not to Fee Will be Key IRA Question
19911001
Is Form W-9 Needed for IRAs ?
19911002
IRS Procedures for Responding to Defects in Qualified Plans
IRS Procedures for Responding to Defects in QPs
19911003
SAR-SEPs A Plan Option More Business Customers Need to Understand
Businesses need understand SAR-SEPs A Plan Option
19911004
Certain Pension Limits Rise In Keeping with IRS 'COLA' Provisions
Pension Limits Rise with 'COLA' Provisions
19910201
1990 IRS Publication 590 Issued
Schedule P's Purpose; Its Roll With the New 5500Ez Rules
Schedule P's Purpose  New 5500Ez Rules
19910202
5500-Series Forms Issued
Correction to Calculation for Self-Employed
Correctioin to Calculation for Self-Employed
19910204
Resurrecting the IRA:  Play it again Lloyd
Resurrecting the IRA
19910301
Do IRA Pluses Still Outweigh Minuses ?  IRAs vs Municipal Bonds
Do IRA Pluses Outweigh Minuses
19910302
IRS Ruling Allows Rollover of Funds from Account of Interstate Spouse
Rollover of Instate Spouse Account
Getting Emotional About IRAs - Marketing
19910303
April 15 Not the End of IRA Interest
19910304
CWF to Offer IRA, Pension Advertising Assistance
CWF Offers IRA. Pension Advertising Assistance
IRS Rev Proc 91-18 Clarifies, Expands Compensation Definition for IRA Contributions
IRS Rev. Proc 91-18
19910401
IRS to Issue Letters on Defined and Target Benefit Plans
IRS to Issue Letters on Defined Benefit Plans
19910402
Contribution Information Due to IRS Customers by May 31
Contribution Information Due Customers May 31
How to Advise Desert Storm Participants on their IRA Contribution Extension
Advise Desert Stor on IRA Contribution Extension
Newsletters Revisited
19910403
IRS Amends Proposed and Temporary Regulations on Highly Compensated Employees, "Separate Lines of Business"
IRS Amends Highly Compensated Employees Regs
19910404
Super IRA  Gramm-Rudman Sponsor Comments
Super IRA
Certain "Tiered Matching" 401(k) Prototypes Must be Amended
Tiered Matching 401(k) must be Amended
19910405
Stakes High in 1099-INT Reporting Game
1099-INT Reporting Game
19910501
How to Self-Audit Your 5498 Reporting
Self-Audit 5498 Reporting
19910502
Specialized Pension Software Can be a Boon to Banks
Pension Software Boon to Banks
19910503
Fed's Greenspan Backs Enhanced IRAs
Greenspan Backs Enhanced IRAs
19910504
Special Form 5498 for Desert Storm Gis
Special 5498 for Desert Storm Gis
19910601
US Population Approaching Peak Age, Savings Potential
Population Peak Age, Savings Potential
19910602
FDIC Coverage of Beneficiary Interest
Secretary of Labor Proposes Five Pension Reforms
19910603
Review of 1990 Form 5500EX Filing Requirements
Review 1990 Form 5500EZ Filing Requirements
19910604
President Clinton Signs the IRS Restructuring and Reform Act on July 22, 1998
Clinton signs IRS Restructuring and Reform Act
19980701
Recommended Action By an IRA Custodian / Trustee
Recommended Actioion by an IRA Custodian/Trustee
Good News for Insurance Companies - IRS Issues Form 5305-RB
IRS Issues Form 5305-RB
19980704
Trust Company's Liquidation of IRA - In Compliance with IRS Tax Levy
Trust Company Liquidation in Compliance
IRS Issues Proposed Roth IRA Regulations
19980801
Withholding and Roth IRAs
Withholding and IRAs
Taxation of Roth Distributions
19980802
Notice 98-49: Reporting for Recharacterized Contributions
Notice 98-49
19980901
Can Roth IRAs Go Back and Forth?
Can Roth IRAs Go Back and Forth ?
Detailed Explanation - Recharacterized Contributions
Recharacterized Contribution - Explanation
19980902
Reporting a Distribution from a "Combo" Roth IRA
Distribution from "Combo' Roth IRA
19980903
Required Distributions from a Roth IRA
19980904
IRS Imposes Limits on Number of Roth Reconversions
Limit on Number of Roth Reconversions
19981001
The Five-Year Requirement for SEPPs
Completing the 1998 Form 945, Annual Return of Withheld Income Tax on Form 1099 and W-2G
Completing 1998 Form 945
19981003
Minimal Activity - MSAs
PTE 93-33 & 97-11 - To be Amended
19981004
What Value - Maintaining Separate Roth IRAs
Maintaining Separate Roth IRAs
19981101
Paying the Wrong Beneficiary
Does the 10% Additional Tax apply to NUA
Does the 10% Additional Tax Apply to NUA
19981103
19981104
Summary of Reporting Requirements for Education IRAs
Reporting Requirements for Education IRAs
19981201
Recap - Completing the 1998 Form 1099-R
Completing the 1998 Form 1099-R
19981202
IRS Issues 1999 COLAs
19981205
IRS Issues the 1998 Form 5329
IRS Issues 1998 Form 5329
19981206
IRS Form 5329
19981207
The Account Number Requirements for Forms 1099-R and 5498
1099-R and 5498 Acct Number requirements
20051101
'Tis the season
'Tis the Season
20051102
2006 RMD Notices Due by 1/31/2006
2006 RMD Notices Due by 1/31/06
20051103
IRA/Pension Statistics for 2002
IRA/Pension Statistsics for 2002
20051104
Retirement Savings Contributions Credit
20051107
IRA Application Forms - Potential Liability with Resoect to Spousal Consent Provisions
IRA Application Forms - Potential Liability
20051108
Will IRA Amendment Be Reuired As a Result of Hurricane Katrina?
Amendment required because of Katrina
20051201
Probable IRA Tax Law Changes
Problable IRA Tax Law Changes
60-Day Rollover Rule Clarified for Saturdays, Sundays, and Holidays
60-Day Rollover Rule clarified
20051202
Custodian's Duties When an IRA is Directly Rolled over to a 401(k) Plan
Custodian Duty IRA Rollover to 401(k)
20051203
FDIC Insurance to increase for IRAs
20051204
Change in Substantially Equal Periodic Payment Schedule Due to Divorce
SEPP schedule change due to divorce
20051208
Complying with the DOL's New "IRA" Fiduciary Definition and the New Complying with the DOL's New "IRA" Fiduciary Definition and the New Prohibited Transaction Exemptions
New "IRA" Fiduciary Regulations
20160501
Storm Disaster Areas Have Extended IRA Contribution Deadlines - both Annual and Rollover Contributions Impacted
Extended IRA Contribution Deadlines Disaster
IRS Form 5329 - Understanding the Requirement to File
20160502
SIMPLE-IRA Email Guidance
20160507
IRS Issues 2017 Indexed Amounts for HSAs
2017 HSA Indexed amounts
20160508
Warning- Determine if Your IRA Processor Has Prepared Some of your Institution's 5498 Forms Incorrectly
5498 Forms Prepared Incorrectly
20160601
More Wealthier Individuals Should be making Nondeductible Traditional IRA Contributions
Nondeductible Contributions
20160602
Inherited HSA Beneficiary - Duty to Prepare Form 8889
Form 8889 Inherited HSA Beneficiary
20160604
Must an Annual Statement be furnished by June 30, 2016
Annual Statement by June 30, 2016
20160605
Excerpt for IRS Regulation
Excerpt from IRS Regulation
Preliminary Tax Data - IRA Pension Statistics for 2014
IRA/Pension Statistics for 2014
20160606
IRA and HSA Webinars Suspended until July
Webinars Suspended until July
20160608
New SIMPLE-IRA Rollover and Transfer Rules
20160101
Understanding Why It Is Critical For an Inheriting IRA Beneficiary to Designate His or Her Own IRA Beneficiary
IRA Ben Designate own IRA Beneficiary
Deadline for 2015 5498 Forms
Deadlines for 2015 5498 Forms
Final Review 2015 Form 5498
20160102
Missed RMDs - Its that Time of Year
Missed RMDs - It is that Time of Year
20160104
IRS Revises Rollover Chart
20160107
IRS Summary - A Spouse Beneficiary
20160108
Obama Administration Again Proposes Taxing Some Roth IRA Distributions and Other Law Changes
Proposed Roth IRA Distribution Taxation
20160201
IRS Increases Filing Fees for Waiver of 60-Day Rollover Rule to $10,000
Increase 60-Day Rollover Filing Fee
20160203
Maximizing Contributions to a Roth IRA
20160204
Types of IRAs Versus Types of IRA Contributions
Types of IRAs, IRA Contributions
20160205
It's Impossible for a Revocable Trust to "Own" and IRA Prior to the Accountholder's Death
Trust Cannot Own IRA Prior Accountholder Death
20160206
Considerations When a Hard to Value Asset is Distributed In-Kind
Distribute Hard to Value Asset
20160207
Will there be a Special 1099-R Distribution Code for QCD's
Special 1099-R Distribution Code form QCD's
20160208
Understanding what Forms Are Needed to Establish a SEP-IRA
Forms Needed to Establish SEP-IRA
20160301
SEP - Last-Minute Retirement Plan
Use the Proper Form for 2015 and 2016 Recharacterizations
Forms for Proper 2015/2016 Recharacterization
20160303
Calculating the Distribution Amount When There is Both Federal and State Income Tax Withholding
Distribution Amt with Federal and State Withheld
Understanding When Reason Code  G is to be Used and when it is Wrong to use Code G
Using Distribution Code G
20160304
Form 5329 - Reporting Additional IRA Taxes
Form 5329
20160305
Reminder - A Person With an Inherited Traditional IRA May Make a Qualified HSA Funding Distribution
Inherited Traditional IRA make Qualified HSA Dist
20160306
-
Qualified Reservist Repayment
IRS Instructions for Lines 15a and 15b of Form 1040
Form 1040 Lines 15a and 15b
20160307
CWF's Recharacterization Form
20160308
President Trump, Congress and the Fiduciary Rule
20170101
A Person's 2016 Tax Filing Deadline Is April 18, 2017
Tax Filing Deadline Is April 18, 2017
Final Review 2016, Form 5498
20170102
Understanding When Reason Code G Is to Be Used and When It Is Wrong to Use Code G
When Reason Code G Is to Be Used
20170106
Administering HSAs for HSA Owners Age 65 and Older
HSAs for HSA Owners Age 65 and Older
20170107
Email Consulting Guidance-HSA's
DOL/EBSA Proposes Extending Compliance/ Applicability Date For Fiduciary Rule and Related Exemptions From April 10, 2017 To June 9, 2017
DOL/EBSA
20170201
Help Your Elderly IRA Accountholders Designate an IRA Beneficiary(ies) and to Update Their Designations
Help Your Elderly IRA Accountholders
GAO Recommends to IRS 3 Changes To Improve Its Guidance to IRA Owners About the Tax Risks Associated With Unconventional Investments,
GAO Recommendations
20170202
What is the IRA Custodian To Do When a SEP-IRA Owner or a SIMPLE IRA Owner Dies?
SEP-IRA or SIMPLE-IRA Owner Diess
20170303
Special Transition Rules to Apply From April 10, 2017 to January 1, 2018 For the Fiduciary Rule and Certain Excemptions
Special Transition Rules Fiduciary Rule
Both the DOL and IRS Grant Temporary PT Relief from the New Fiduciary Rules/Exemptions
Temporary Relief from New Fiduciary Rules
20170304
Reporting IRA Distributions Form 1099-R
20170305
Can't we just trust my IRA contribution or MY IRA Distribution As it Didn't Happen?
Trust IRA Contributions / Distributions
Reporting HSA Distributions on Form 1099-SA
Form 1099-SA
20170306
Can't we just trust my HSA Contributions or my HSA Distributions As it Didn't happen ?
Trust HSA Contributions / Distributions
20170307
Recharacterizing in 2017 a Direct Rollover Occurring in 2016 From a 401(k) Plan into a Roth IRA
Recharacterizing a 2017 Direct Rollover
User the Proper Form for 2016 and 2017 Recharacterizations
Proper Form for Recharacterizations
20170308
Planning Suggestion for an IRA Beneficiary Designation - Consider the Primary Beneficiary Might want to Disclaim
Planning for IRA Beneficiary Designation
20160701
SIMPLE-IRA Summary Description - IRA Custodian Must Furnish by September / October 2016 for 2017
Furnish SIMPLE-IRA Summary Description
20160702
Is It Still Possible to Establish a SIMPLE-IRA Plan for 2016
Establish SIMPLE-IRA Plan for 2016
20160703
Reminder - HSA Transfers are Generally Non-Reportable
HSA Transfers are Non-Reportable
Tax Levy on an IRA by State Department of Revenue
Tax Levy on an IRA by State Dept Revenue
20160704
Miscellaneous IRA Data
Misc IRA Data
20160705
IRS Issues Additional Procedure for Waiver of 60-Day Rollover Requirement and Additional Self-Certification Procedure
60-Day Rollover Waiver - Self Certification
20160801
IRA Data 2013/2014 A Household Perspective
IRA Data 2013/2014
20160803
IRS Provides Tax Relief to Louisiana Storm Victims
Tax Relief Louisiana Storm Victims
20160804
Important DOL/BICE Compliance Dates
DOL/BICE Compliance Dates
20160805
Exemption for Pre-Existing Transactions (Limited Grandfathering)
Exemption Pre-Existing Transactions
Election Day November 8th, 2016 and the Politics of IRAs
Election Day Politics of IRAs
20160901
Financial Institution Must notify DOL It Will User BICE and must Comply with Record Keeping Requirements
DOL must be Notified if you use BICE
20160902
Financial Institution Must maintain Website under BICE
Bank Must maintain Website under BICE
20160903
Understanding the New DOL BICE Rules when a Financial Institution Has sales of Proprietary and Other Nondeposit Investment Products
Understanding new DOL BICE rules
Exemption for Purchase and Sales Transactions, including Insurance and Annuity Sales and Purchases
Exemptions for Purchases and Sales Transactions
20160904
A New Exemption for Certain Principal Transactions
New Exemption for certain Principal Transactions
20160905
20160906
IRS Reporting When HSA closed due to Failing US Patriot Act Requirements
Reporting HSA closed due to Failing US Patriot
20160908
IRS Guidance on the Need to Terminate a One Person Profit Sharing Plan
IRS Guidance Terminate a One Person Profit Sharing
IRA Contribution Limits for 2017 - Unchanged at $5,500 and $6,500; 401(k) Limits Unchanged Also
IRA Contribution Limits for 2017
20161001
IRA Contribution Deductibility charts 2016 and 2017
2016/2017 IRA Contribution Deductibility
20161002
Roth IRA Contribution Charts for 2016 and 2017
2016/2017 Roth IRA Contribution Charts
20161003
Saver's Credit Limits for 2016 and 2017
IRA Rollovers and Transfers to Custodial IRAs Under New DOL Rules
New DOL Rules - Rollovers and Transfers
20161004
20161005
New IRS Procedures for Reporting Late Rollover Contributions
IRS Procedures Late Rollover Contributions
20161101
Rollovers into IRAs
20161103
Total Annual IRA Contributions
20161104
Traditional/Annual IRA Contributions
20161105
Roth IRA Contributions
20161106
Roth IRA Conversion Contributions
Fair Market Values of IRAs
20161107
IRS Issues Guidance on the New Safe Harbor Exceptions Applying the Certain 2016 1099-R Forms
New Safe Harbor Rules to certain 1099-R Forms
20161201
January 31, 2017 Deadlines
20161203
20161204
Important Form 1099-R Rules for an IRA Custodian to Follow and Observe
Important Form 1099-R Rules
20161205
Deadline for 2016 QCD's is 12/31/2016
Deadline for 2016 QCDs is 12/31/2016
20161207
IRA Amendments Being Required for 2016-2017
IRA Amendments Required for 2016-2017
Email Consulting Guidance-IRAs Inherited IRAs
Email Consulting Guidance IRAs Inherited IRAs
20170204
The IRS Loses a Big Roth IRA Case
20170205
Preliminary Tax Data-IRA/Pension Statistics for 2015
Tax Data-
IRA/Pension Statistics for 2015
20170206
Understanding What Forms Are Needed to Establish a SIMPLE-IRA Plan And a SIMPLE IRA
Establishing SIMPLE IRA Plan
20170301
SEPs - Last Minute Retirement Plan and Tax Deduction
SEPs - Last minute Retirement Plan
IRS Issues 2018 Indexed Amounts for HSAs
HSA 2018 Indexed amounts
20170401
RMD Box 11 On Form 5498 is NOT Checked for an IRA Beneficiary
RMD Box 11 on 5498 not checked for Ben
20170402
Completing the 2016 Form 5498-A
Completing 2016 Form 5498A
20170403
Email Consulting Guidance Roth IRAs
Email Consulfing Guidance Inherited IRAs
Email Consulting Guidance Inherited IRAs
20170404
Email Consulting Guidance Roth Conversions and Recharacterizations
Email Consulting Roth Conversions Recharacterizati
20170405
Email Consulting Guidance RMDs
20170406
Email Consulting Guidance QCDs
20170407
Email Consulting Guidance Direct Rollovers
Email Consulting Guidance HSAs
20170408
CWF's Primer in Rollover Rules
CWF's Primer on Rollover Rules
20170501
IRS Guidance on the One Rollover Per Year Rule
IRS Guidance One Rollover Per Year Rule
2017051
IRA Contribution Limits for 2018 – Unchanged at $5500 and $6500; 401(k) Limits Do Change
20171001
IRA Contribution Limits for 2018
IRA Contribution Deductibility Charts 2017 and 2018
20171002
Roth IRA Contribution Charts for 2017 and 2018
20171003
SEP and SIMPLE Limits with Saver's Credit Limits for 2017 and 2018
Furnishing Required IRA Forms-January 31, 2018
20171004
RMD Deadline for 5-Year Rule if Death Occurred in 2012
20171005
IRA Contribution Limits for 2018 – Unchanged at
20170906
Moving Pension Funds to a 401(k) Plan Rather than to an IRA: Direct Transfer vs. Direct Rollover
20171006
Furnishing Mandatory FMV IRA Statements by January 31, 2018
20171008
IRS Penalties for Forms Other than Form 1099-R
DOL Finalizes 18 Month Fiduciary Rules Extension
20171101
Making IRA Contributions online or Establishing Payroll Deduction IRA With Yourself Versus With Your Employer
Are IRA Amendments Required for 2017-2018?
20171102
Three PLanning Concepts - Why More Individuals Will Want or Should want Profit Sharing or One Person 401(k) Plans
20171103
Important Forms 1099-R Rules
20171104
Reporting Roth IRA Distributions
20171105
An Unwanted IRA Situation-IRA Funds Not Transferred Into a Traditional IRA
20171108
Major Tax Bill Signed Into Law by President Trump on December 22, 2017
20171201
Roth IRA Conversions - Understanding the Rules and Procedures and Various IRA Administrative Approaches
20171202
Email Guidance - HSA Owner Dies
20171205
Email Guidance - Roth IRA Owner Dies
20171206
Email Guidance - IRA Reporting for a QCD
20171207
Mistake of A Direct Rollover
Email Guidance - RMD Mistakes With Respect to Inherited IRAs
20171208
2018
Seek More IRA Contributions
20180101
Missed RMDs - Helping the IRA Owner Understand the IRS' Limitations on the IRA Custodian
20180102
Email Guidance - Three IRA Changes 2018
20180103
CWF's Guide for the IRS Disribution Codes for Box 7 of 2017 Form 1099-R
20180104
Email Guidance - Non-Spouse Beneficiary Fails to Withdraw 2017 RMD by 12/31/2017
20180106
Email Guidance - Divorce and Dividing the 401(k) Account and the IRA
20180107
Email Guidance - How Do I Determine if the Transaction is a Rollover or Transfer?
Email Guidance - Spousal IRA Contributions
Reminder - RMD Must be Met before Any Conversions or Rollover
20180108
New 2018 IRA and Pension Tax Law Changes
20180201
Preliminary Tax Date - IRA/Pension Statistics for 2016
20180202
20180205
An inherited Roth IRA is a Highly Valued Gift
Correcting an Excess HSA Contribution
If Two IRA Distributions - Only One May be Rollover Over, Other is Taxable
20180206
Are IRA Transfers Via an ACH Transaction a Prohibited Transaction?
Excess SEP-IRA Contributions
20180207
Moving an Inherited IRA
Minors and Roth IRAs
20180208
DOL Fiduciary Rule Vacated
20180301
Deadlines for 2017 5498 Forms
Final Review 2017-5498
20180302
Completing the 2017 Form 5498-SA
20180305
Establishing A SEP-IRA Plan
20180306
No Direct Rollovers from One IRA to Another IRA
20180307
Email Consulting Guidance - Excess HSA Contributions - Special Procedures When Withdrawing a Prior Year Excess HSA Contribtion
20180308
IRS Reinstates $6,900 HSA Contribuion Limit for 2018
20180401
IRS Lowered HSA Limit
201804
End-of-Year fair market Values for 2008 and 2015
20180407
IRS Extended Tax Filing deadline to April 18, 2018, Does it Apply for IRA/HSA Contribution purposes
20180402
IRS Reconfirms the Proper Reporting bby a Roth IRA Custodian of a Roth IRA Distribution
20180403
Real Life Discussion of Difficulties With Processing an IRA Transfer
Why Does an IRA Accountholder Wab to di a Qualified HSA Funding Distribution ?
0404
How Many taxpayers are Eligible to Make an IRA Contribution ?
More Hardships 401(k) Distributions
20180408
What to do?  A Securities Firm Balks at Doing a IRA Transfer
20180501
IRS Issues Guidance on Withholding and IRS Reporting for IRA Distributions to a State Unclaimed Property Fund
20180502
IRS Reconfirms the Proper Reporting By a Roth IRA Custodian of a Roth IRA Distribution - Determine if the 5-year Rule has been met.
20180503
A Be Careful Situation - RMD Calculatioin for a Trust Beneficiary With a Spouse Beneficiary
20180504
Informing Others About the Qualified Charitable Distribution Rules
20180506
Resigneding As the IRA Custodian - A Be Careful Subject of the IRA Funds are Not being transferred to Another IRA Custodian
2018061
Resigning as the Roth IRA Custodian - A be   Careful Subject if the Roth IRA Funds are not being Transferred to another Roth IRA Custodian
20180602
UBIT - Real Potential for causing problems for an IRA Trustee
20180603
A Taxpayer's Duty to report Roth IRA Distribution
20180604
Designated Roth Funds are eligible to be directly Rooled over to a Roth IRA or in some cases to a traditional IRA
20180607
Statistics for SEP-IRAs and SIMPLE IRAs
20180608
IRA Payroll Deduction Plans - More Employers (Including Banks) and employees should be participating
20180701
Inherited IRAs - To accept transfers or not
20180702
Completing the 2018 Form 1099-Q
20180703
Designated Roth FUnds are eligible to be directly rolled over to a Roth IRA or in some cases a traditional IRA
20180705
Expansion of the Saver's Tax Credit and the Amound Eligible to be contributed t an ABLE account
20180706
Possible HSA Law Changes
Correction of the May 2018 Newsletter Article - IRS Issues New Guidance on Withholding and the IRS Reporting Duties for IRA Distribution
20180708
Designating a responsible individual for an Inheriting IRA Beneficiary
President Trump Issues an Executive Order Addressing Ways to Strengthen U.S. Retirement Security
20180801
2018 Form 5498
20180802
Email Consulting Guidance - Divorce take distribution from pension plan or IRA?
20180805
CWF's Guide for the IRS distribution codes for Box 7 of the 2018 Form 1099-R
20180806
Completing the 2018 Form 5498-SA
20180808
Special IRA instruction regarding using black and while copies of form 5498-SA and Forms 1099-SA
Proposed Tax Bill in U.S. Senate would make a number of IRA law changes.  Some are major.
20180901
IRAs, the GLBA Privacy Notice Requirements and the Prohibited Transaction Rules
20180902
First new 2018 Rollover rule - Outstanding loans in a qualified plan can now be rolled over by the tax filing deadline (April 12th)
20180905
Second new 2018 Rollover Rule - Certain IRS Repayments of IRA levies and Pension levies can now be rolled over by a certain tax filing deadline
SIMPLE IRA description - IRA custodian must furnish by September/October 2018 for 2019
20180906
Is it still possible to establish a SIMPLE-IRA Plan for 2018?
20180907
SIMPLE-IRA Fees May be Charged Good Notices and timing are needed
IRA Contribution LImits for 2019
20181001
IRA Contribution Deductibility Charts for 2018 and 2019
20181002
Roth IRA Contribution Charts for 2018 and 2019
20181003
Email consulting Guidance - Inheriting IRAs
20181004
Cannot aggregare RMDs for IRAs with RMDs for 401(k) Plans
IRS Issues Draft version of the 2019 Form 1099-R
20181005
Inherited IRAs - To Accept Transfers or not
20181006
Sponsoring a SEP allows a snall business to reduce its FICA tax expense
20181007
IRA IRA Amendments required for 2018-2019?
20181101
Administering Beneficiary Inherited IRAs
20181102
IRS Extends Transition Relief for an IRA Custodian's Payments to a State's Unclaimed Property fund
Understanding - How does a person determine the amount of their IRA contribution which can be deducted on their Income Tax Return
20181104
Discussion for Inherited Roth IRAs
20181105
There are times when certain inherited IRAs can not be combined even though they have the same title
20181106
Email guidance on the Once per year rule
20181107
IRA Discussion of the Once per year rule
IRS issues new guidance on withholding and IRS reporting for IRA distributions to a state unclaimed property fund
20181108
January 31, 2019 Deadline
1
2018121
12/31/19 RMD Deadline for 5-year rule if death occurred in 2014
20181202
Email Consuilting Guidance - Missed RMDs
20181203
Email Guidance - HSAs
20181205
Email Guidance - Roth IRA Conversions
Email Guidance - Moving funds into a 401(k) plan
20181206
Email guidance - Direct Rollovers and Rollovers and RMDs
Review of IRA Contribution Eligibility Rules
20181207
IS an RMD Due for 2019?
20181208
HSA Owner's including an inheriting Beneficiary, Duty to File IRS Form 8889
2019
Competing for IRA contributions and 401(k) contributions
20190101
Understanding what forms are needed to Establish a SEP-IRA
20190102
SEPs - The last minute Retirement plan and tax deduction
What advantages does a 401(k) plan have over a SEP
20190104
Email Consulting guidance - 2018 Contribution deadline April 15, or April 17?
20190105
Email Guidance QDRO or Transfer Incident to a Divorce
Email Guidance - HSA Contribution
20190106
Online HSA Contribution and Distributions - A careful subject for both the HSA Custodian and HSA owner
HSA Owner's Duty to file IRS Form 8889
20190108
Why is to important to furnish a comprehensive HSA FMV Statement
2021
2022 IRA limits as Adjusted for Inflation