Inherited Iras
American Bar Association (Verlag)
9781634257350 (ISBN)
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In April 2016, the US Department of Labor issued a final fiduciary rule, which significantly affects advisors who render investment advice to Individual Retirement Account owners by expanding the "investment advice fiduciary" definition under the Employment Retirement Income Security Act of 1974 (ERISA) and modifying the complex of prohibited transaction exemptions for investment activities in light of that expanded definition. This new edition instructs and informs lawyers representing estates on how best to handle the laws and compliance issues surrounding their clients' investments and is updated to include all of the recent changes to the rules and regulations surrounding estate planning and retirement asset distributions that have been enacted over the past year. It includes more than 100 scenarios, questions, and answers that practitioner dealing with often complex retirement asset distributions are likely to encounter. Checklists, sample forms, and summaries of court rulings on inherited IRA cases provide additional tools and resources that will help readers best help their clients through what is often a very difficult time in their lives.
Seymour Goldberg, CPA, MBA, JD, is a senior partner in the law firm of Goldberg & Goldberg, P.C., Woodbury, New York. He is Professor Emeritus of Law and Taxation at Long Island University. Mr. Goldberg is the recipient of the American Jurisprudence Award in Federal Estate and Gift Taxation from St. John's University School of Law. As an instructor for the Foundation for Accounting Education and the American Institute of Certified Public Accountants, Mr. Goldberg has taught many CPE courses on taxation and pension planning at the state and national level and has taught CLE courses for the New York State Bar Association, local bar associations, and law schools. He is the recipient of outstanding discussion leader awards from both the American Institute of Certified Public Accountants and the Foundation for Accounting Education. He was formerly associated with the Internal Revenue Service. Mr. Goldberg has been quoted in the New York Times, Forbes, Fortune, Money Magazine, U.S. News & World Report, Business Week, the Wall Street Journal, and the Tax Hotline. He has also been interviewed on CNN, CNBC, and WCBS. Mr. Goldberg is currently a member of the IRS Long Island Tax Practitioner Liaison Committee. He has been involved in conducting continuing legal education outreach programs with the IRS on the retirement distribution rules. Mr. Goldberg has authored manuals for the American Institute of Certified Public Accountants, J.K. Lasser, the Foundation for Accounting Education, and the American Bar Association. Mr. Goldberg is also the author of Can You Trust Your Trust? and IRA Guide to IRS Compliance Issues, both with ABA Publishing.
| Erscheinungsdatum | 15.08.2017 |
|---|---|
| Verlagsort | Chicago, IL |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Themenwelt | Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Geld / Bank / Börse |
| Sachbuch/Ratgeber ► Gesundheit / Leben / Psychologie | |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
| Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
| ISBN-13 | 9781634257350 / 9781634257350 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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