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