199A

Utilizing Section 199A for Your Business Owner Clients

Topics: 199A

We have talked a lot about what 199A means for the profession. But, the best and brightest are already helping clients to use 199A to improve their planning and tax efficiency to reinvest in their businesses and people. How can that tax savings be deployed to help business owners (or businesses) fill other planning…

Navigating the 199A Tax Deduction

Topics: 199A

Tune in to hear Jim Hebets from NFP, tax expert Ken Kies, and AALU’s Armstrong Robinson discuss how you could save thousands of dollars—possibly more—by taking advantage of the 199A tax deduction that AALU helped to enact. Click here to download the slide deck. The team at AALU has created a simple guide to help...

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…