Topics: Congress, Regulation, Retirement security, SEC Fiduciary
March 15, 2019 A Republican and a Democrat Walk Into a Recording Studio….Part Two “When people come to our offices or send us a note, it makes such a difference.” “Get engaged. Stay engaged.” The value of committed constituent advocates isn’t the only thing these two unusual Members of Congress agree on. Tune into the…
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…
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…
Topics: Estate planning, Estate tax, IRS, Regulation, Retirement security, Tax reform
January 31, 2019 Wealth Transfer The Heckerling Institute on Estate Planning: How the 2017 Tax Act Changed the Tax Consequences of Marriage and Divorce Thomas Tietz shares his detailed notes from Carlyn McCaffrey’s comprehensive presentation on the consequences of the TCJA for marriage and divorce at this year’s Heckerling conference. Read More Top Ten Estate…
Friday, 30 November 2018 Bloomberg Tax: IRS Issues Proposed Regulations on Estate and Gift Tax Exclusion Clawbacks The IRS recently proposed regulations that clarify it will not “clawback” gifts made under the temporarily increased estate and gift tax exemption levels in the Tax Cuts and Jobs Act (TCJA) should those levels be decreased in the…
Friday, 07 September 2018 With only 12 legislative days left before Congress recesses for the midterm elections, the House and Senate began completing essential business this week. The House Ways and Means Committee looks set to vote on a Tax Reform 2.0 package next week, with a full House vote planned for later this month,…
Friday, 31 August 2018 While the House remained on recess this week, the Senate continued accomplishing the essentials of government. They passed a number of key Appropriations bills and voted to confirm over a dozen of President Trump’s judicial nominations after party leaders struck a deal to allow Senators to return to their districts. Yesterday,…
Topics: Retirement security, Tax treatment
The Senate Finance Committee unanimously approved a bill that would allow unrelated employers to join “pooled employer plans,” which are multiple employer plans (“MEPs”) meeting certain requirements that are treated as single plans for ERISA purposes. The MEP proposal is included in a bill, known as the Retirement Enhancement and Savings Act of 2016, which…
Topics: DOL, ERISA, Qualified Plans, Regulation, Retirement security
A growing number of states are considering providing broader access to retirement savings programs for the private sector. The DOL has issued guidance to support these efforts, which provides that states can implement a retirement savings program that will not run into problems with ERISA.
Topics: IRAs, Life insurance products, Qualified Plans, Retirement security, RMDs
The WRMarketplace is created exclusively for AALU members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors. The AALU WRNewswire and…
© 2019 AALU. All Rights Reserved
