A silver lining in the dark cloud of taxation: Code section 691(c)

Article Abstract:

The IRC section 691(c) income tax deduction for income in respect of a decedent (IRD) received by beneficiaries where estate tax was paid on IRD, is the subject of this article which focuses on distributions from IRAs and qualified employee benefit plans.

Tax Law, Public Finance Activities, Personal Income Tax Deductions, Statistical Data Included, Laws, regulations and rules, Accounting and auditing, Tax deductions, Personal income tax, Decedents' estates, Estate tax, Estate taxes

---

The RMA-IRA: reduced RMDs and valuation discounts for Roth conversions?

Article Abstract:

The author discusses the use of restricted management accounts in combination with individual retirement accounts as an estate planning technique to transfer assets to family members at significant discounts.

Methods, Estate planning, Transfer taxes, Valuation

---

The larger the island of knowledge, the longer the shoreline of wonder

Article Abstract:

Issues that often arise when families or individuals plan for tax benefits in distributions from individual retirement accounts and qualified benefit plans are examined.

Management dynamics, Taxes, Management, Tax planning, Company business management

Similar abstracts:

• Abstracts: Transgenic avidin maize is resistant to storage insect pests. Two patent disputes settled
• Abstracts: Life insurance purchased through qualified plan insurance partnerships. Creating the tax-efficient qualified plan
• Abstracts: Should high net worth individuals still make substantial lifetime gifts? Changes in depreciation for rental real estate activities

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.