199A

Timing a Sale of a Business under 199A, Tips for Naming IRA Beneficiaries, SALT Workaround Analysis, Qualifying for QSBS Status, and More.

Topics: 199A, IRAs, Life insurance products, Regulation, Retirement security, Tax reform

February 28, 2019 Wealth Transfer How the Timing of the Sale of a Small Business Can Impact the Section 199A Deduction Lou Vlahos at Farrell Fritz explains how, all things being equal, changes in the TCJA mean that the point during the tax year that a passthrough business sells its qualified business may have a…

Recreating a DB Plan, Charitable Contribution Rules, FICA Taxes + NQDC Plans, and More

Topics: 199A, Charitable giving, Defined benefit plans, IRS, NQDC, Qualified Plans, Retirement security

February 14, 2019 Assets Under Management How to Recreate A Defined Benefit Plan in a Retirement Income Portfolio Defined benefit plans are a thing of the past, but Steve Parrish explains how an individual can build a defined benefit element into his or her retirement income portfolio, and establish a floor income during retirement that…

Impact of Final Treasury Department Section 199A Regulations on Availability of Passthrough Deduction for Life Insurance Professionals

Topics: 199A, Regulation, Tax reform, Treasury Department

WRNewswire: The 199A Deduction Series Impact of Final Treasury Department Section 199A Regulations on Availability of Passthrough Deduction for Life Insurance Professionals Favorable results for commission-based life insurance sales This WRNewswire was created exclusively for AALU members by Ken Kies, Managing Director, Federal Policy Group and AALU outside tax counsel. January 30, 2019 …

Final Pass-Thru Guidance Issued (199A), Shutdown Update, and More

Topics: 199A, Capital gains, Congress, Regulation

January 25, 2019 Beyond the Headlines The shutdown continues. The State of the Union is postponed, as is Republican lawmakers’ annual planning retreat. Affected government employees will miss their second paychecks of the shutdown today. AALU joined with the U.S. Chamber of Commerce and 384 organizations calling on Congress and the President to end the…

AALU Comment Letter – Section 199A Proposed Regulations

Topics: 199A

October 01, 2018 Via: Federal eRulemaking Portal: www.regulations.gov (REG–107892–18) The Honorable Steven Mnuchin Secretary of the Treasury U.S. Department of the Treasury 1500 Pennsylvania Avenue, N.W. Washington, D.C. 20220 The Honorable Charles Rettig Commissioner Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, D.C. 20224 Re: CC:PA:LPD:PR (REG-107892-18)/Proposed Section 199A Regulations (REG-107892-18) (“Proposed Section 199A Regulations”)…