Sentences with phrase «of qualified retirement plans including»

Not exact matches

Examples include provisions that allow immediate expensing or accelerated depreciation of certain capital investments, and others that allow taxpayers to defer their tax liability, such as the deferral of recognition of income on contributions to and income accrued within qualified retirement plans.

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

Our 401 (k) plan is a tax - qualified retirement savings plan pursuant to which all U.S. - based employees, including executive officers, may contribute the lesser of up to 90 % of their annual salary or the limit prescribed by the Internal Revenue Service on a before - tax basis.

The ATA credential identifies preparers who handle sophisticated tax planning issues, including planning for owners of closely held businesses, planning for the highly compensated, choosing qualified retirement plans and performing estate tax planning.

We regularly advise clients on issues such as the design and implementation of qualified retirement programs and employee benefit plans, including medical, vacation, severance, health reimbursement arrangements, health savings accounts, self - funded corporate plans and related programs.

MFS investment products are also available on many of the largest defined contribution retirement platforms for inclusion in qualified retirement plans, including 401 (k) plans.

Members of the part - time legislature must serve a minimum of 10 years to qualify for the state's retirement benefits, including a lucrative health plan.

Because of the tax treatment of these securities, tax - advantaged purchasers, such as qualified pension funds and tax deferred retirement accounts, including 40l (k) plans and individual retirement accounts (IRAs), may view an investment in inflation - protected securities as appropriate.

IRS regulations require that owners of retirement accounts including IRAs and qualified employer sponsored retirement plans (QRPs) such as 401 (k) s, 403 (b) s and governmental 457 (b) s must begin taking distributions annually from these accounts.

PFM announced an agreement to acquire the assets of Fiduciary Capital Management (FCM) that will allow PFM's asset management business to expand its services to include «stable value» investments to qualified retirement plans such as 401 (k) and 457 plans.

This is especially important in the context of evaluating more comprehensive tax reform proposals that contemplate taxing income sources that are not included in narrower measures (e.g., proposals to tax some or all employer contributions to health insurance or to reduce the amount of tax - free income earned within qualified retirement plans by placing tighter limits on contributions).

By contrast, contributions to a Roth IRA or a designated Roth account in an employer retirement plan do not reduce current income, but qualified withdrawals — including any earnings — are generally free of federal income tax as long as they meet certain conditions.

In addition to allowing the use of the standard deduction for these losses, the law also allows for special treatment of qualified disaster distributions from eligible retirement plans including:

Our practice includes all aspects of qualified and nonqualified retirement plans; health, welfare and fringe benefit plans; employee benefits issues under the Internal Revenue Code and ERISA; executive compensation; employee benefits - related litigation; and investment adviser and fiduciary issues.

His extensive experience includes the design and implementation of tax - qualified retirement plans, nonqualified deferred compensation plans and 409A compliance, executive compensation arrangements, executive employment and separation agreements, fringe benefits and compensation clawbacks.

Brittany Edwards - Franklin counsels clients on a range of employee benefits matters, including qualified retirement plans, nonqualified deferred compensation and executive compensation.

Jennifer has experience in a broad range of benefits and compensation matters, including qualified retirement plans, executive compensation, and welfare benefit plans.

Her clients rely on her counsel for a wide range of matters, including nonqualified deferred compensation, equity and equity - based compensation, executive employment and severance agreements and qualified retirement planning and compliance.

Tax and ERISA Including a broad range of matters related to qualified and non-qualified retirement plans, health and other welfare benefit plans, annuities and IRAs, including the tax qualification of annuities and life insurance contracts; and representing clients before the Internal Revenue Service and the Department Including a broad range of matters related to qualified and non-qualified retirement plans, health and other welfare benefit plans, annuities and IRAs, including the tax qualification of annuities and life insurance contracts; and representing clients before the Internal Revenue Service and the Department including the tax qualification of annuities and life insurance contracts; and representing clients before the Internal Revenue Service and the Department of Labor.

In this podcast, matrimonial attorney Cynthia Ann Brassington answers questions regarding divorce and retirement accounts, including the division of qualified pension plans, employee benefit plans, and Qualified Domestic Relationqualified pension plans, employee benefit plans, and Qualified Domestic RelationQualified Domestic Relations Orders.

The benefits of a longevity annuity are even greater since 2014, when the U.S. Treasury Departmeni issued a new rule [5] allowing the purchase of a Qualifying Longevity Annuity Contract (QLAC), [6][7] also known as Qualified Longevity Annuity Contract, [8] within an IRA or an employer tax - qualified retirement plan, without having to include the value of the annuity in the annual required minimum distribution (RMD) at age 70 1/2, which is taxable as ordinarQualified Longevity Annuity Contract, [8] within an IRA or an employer tax - qualified retirement plan, without having to include the value of the annuity in the annual required minimum distribution (RMD) at age 70 1/2, which is taxable as ordinarqualified retirement plan, without having to include the value of the annuity in the annual required minimum distribution (RMD) at age 70 1/2, which is taxable as ordinary income.

Considerations can include the tax status of investment and retirement accounts, dealing with encumbered (mortgaged) property, and the special legal requirements when dividing qualified retirement plans.