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SEPs (Simplified Employee Pensions)

Top Year-End IRA Reminders from IRS

Top Year-End IRA Reminders from IRS

Individual Retirement Accounts, or IRAs, are important vehicles for you to save for retirement. If you have an IRA or plan to start one soon, there are a few key year-end rules that you should know. Here are the top year-end IRA reminders from the IRS: Know the contribution and deduction limits.  You can contributeup to […]

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IRS OKs annuity-generating rollover from employer defined contribution plan to its pension plan

IRS OKs annuity-generating rollover from employer defined contribution plan to its pension plan

PLR 201527041 In a private letter ruling (PLR), IRS has concluded that retirees may elect to make a plan-to-plan transfer of their account balance in their employer’s defined contribution plan to a defined benefit (pension) plan maintained by the same employer in order to begin receiving an annuity benefit from the transferee plan. The PLR, […]

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Payments From Qualified Pension Plans — What Are The Choices?

Payments From Qualified Pension Plans — What Are The Choices?

Regardless of their age, employees who are fortunate enough to be covered by a noncontributory qualified defined benefit (usually pension) plan would be well advised to check and see how and when they or their spouses or other beneficiaries will be entitled to a benefit. Here’s an overview of the essential rules. When payments may […]

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New Q&As Explain Single Distribution Rule For Retirement Plans

New Q&As Explain Single Distribution Rule For Retirement Plans

IRS has explained two important aspects of the new rule providing that when a taxpayer makes a retirement plan rollover to multiple qualified destinations, the amounts are treated as a single distribution for allocating pre- and after-tax contributions. The first is that a taxpayer can’t take a partial distribution of only after-tax amounts in a […]

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IRA contribution and deduction rules for 2014

IRA contribution and deduction rules for 2014

There is a limit on the amount you can contribute to traditional or Roth IRAs each year and factors that affect how much of your traditional IRA contributions are deductible. Full story. IRA contribution and deduction rules for 2014 Using individual retirement arrangements is a good way to save for your retirement. However, there is […]

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IRS retirement plan newsletter highlights timing rules for SEPs and SIMPLE-IRAs

IRS retirement plan newsletter highlights timing rules for SEPs and SIMPLE-IRAs

Click here for the text of the February 24, 2014 Edition of IRS’s Retirement News for Employers. For the most part, SEPs (Simplified Employee Pensions) and SIMPLE (Savings Incentive Match Plan for Employees)-IRAs live up to their billing as easy ways to set aside tax-favored retirement funds for employees and employers. However, as IRS’s latest […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney