| | | Date | Title | Description |
| Select | ~/Articles/ArticleShow.aspx?WA=276 |
6/11/2008
Views:
33
|
QDRO's and OTHER ASSET TRANSFERS INCIDENT TO DIVORCE
|
ANALYSIS OF THE INTERACTION BETWEEN IRC §72(t)(2)(A)(iv) & IRC §72(t)(4)
|
| Select | ~/Articles/ArticleShow.aspx?WA=260 |
8/27/2007
Views:
317
|
IRS Reply on PLR 2007-20023
|
|
| Select | ~/Articles/ArticleShow.aspx?WA=58 |
5/7/2006
Views:
2202
|
Post January 1, 2003 Rulings
|
Post January 1, 2003 Private Letter Rulings
|
| Select | ~/Articles/ArticleShow.aspx?WA=57 |
10/11/2005
Views:
571
|
New IRS Attitude on "Executory" Errors
|
New IRS Attitude on "Executory" Errors
|
| Select | ~/Articles/ArticleShow.aspx?WA=56 |
8/15/2005
Views:
217
|
A Few Words About PLRs
|
Private Letter Rulings (“PLRs”) have often been called the “making of law one taxpayer at a time”. As a result, we really shouldn’t be too surprised that a PLR submission reads just like a legal brief or pleading in a substantive trial.
|
| Select | ~/Articles/ArticleShow.aspx?WA=55 |
1/27/2005
Views:
1954
|
PLR 200503036 or the case for Good Documentation
|
The IRS recently released a new PLR that clearly outlines the importance of keeping good documentation and records.
|
| Select | ~/Articles/ArticleShow.aspx?WA=44 |
6/22/2004
Views:
1107
|
Are Our Calculators Accurate
|
We frequently get questions regarding the numbers generated by our 72(t) calculator. Most of the questions center on why our results don’t match the results they see in someone else’s calculator.
|
| Select | ~/Articles/ArticleShow.aspx?WA=42 |
5/12/2004
Views:
389
|
IRS Ok's Recalculation after Rev.Rul. 2002-62
|
On May 11, 2004, the Tax Exempt & Governmental Entities division of the Internal Revenue Service issued a favorable private letter ruling[1] on substantially equal periodic payments pursuant to IRC §72(t)(2)(A)(iv). This is an early release of the ruling contents.
|
| Select | ~/Articles/ArticleShow.aspx?WA=41 |
1/11/2004
Views:
1202
|
Changes to Account Balance
|
One of the topics that frequently comes up centers on Revenue Ruling 2002-62.02(e), Changes to Account Balance. Bill Stecker, author of A Practical Guide To Substantially Equal Periodic Payments And Internal Revenue Code §72(t) has contributed a great article that clearly defines both the mea
|
| Select | ~/Articles/ArticleShow.aspx?WA=40 |
4/4/2003
Views:
347
|
PLR 200313016, IRS Helps Taxpayors... Again!
|
That's the good news. But there is more. While the PLR does clear up many doubts about beneficiary distribution options and also extends Revenue Ruling 2002-62 to nonqualified annuities.
|
|