These reports cover current, single subject issues with IRAs and company retirement plans.
April 2025
NUA Resetting Cost Basis April 16, 2025
Who Can Use A 10% Penalty Exception April 7, 2025
Deferral Of First RMD and RMDs For Roth IRAs: Today’s Slott Report Mailbag April 3, 2025
Higher IRA Federal Bankruptcy Protection Limits Became Effective On April 1 April 2, 2025
March 2025
10% Penalty Exceptions IRAs and Plans March 26, 2025
12 Super Catch Up Contribution Questions Answered March 24, 2025
Surprise! You May Still Be Eligible For The Stretch IRA March 19, 2025
IRA Trivia Missed RMD Or Excess Contribution? March 17, 2025
Avoid Double Trouble By Fixing 2024 Excess 401K Deferrals By April 15 March 12, 2025
How Roth IRA Distributions Are Taxed March 10, 2025
RMD Avoidance Red Flags And Dead Ends March 5, 2025
Dicephering The Rules For Roth 401K To Roth IRA Rollovers March 3, 2025
February 2025
Watch Out For The Once Per Year Rollover Rule February 26, 2025
IRA Transactions Detours And Alternate Routes February 24, 2025
IRS Issues Proposed Regulations On Automatic Enrollment Requirement February 19, 2025
Thinking About Making An IRA Contribution Here Are 10 Things You Need To Know February 17, 2025
99% Good Enough For The Hall Of Fame But Not for Certain IRA Transactions February 12, 2025
Do I Have To Take An RMD Before Rolling Over My 401K Distribution February 10, 2025
Why You Should Take Your 2025 RMD Now February 5, 2025
Inherited IRAs-Bankruptcy Protection February 3, 2025
January 2025
What Are My Contribution Limits If I Participate In Two Company Savings Plans January 29, 2025
Are HSAs Going Roth? January 27, 2025
529 To Roth IRA False Alarm January 22, 2025
IRS Issues Mandatory Roth Catch-Up Regulations January 15, 2025
What’s New for 2025 January 8, 2025
December 2024
4 Things To Know About Rollovers Between Calendar Years December 18, 2024
Updating Our Beneficiary RMD Cheat Sheet December 11, 2024
New 401K Provisions That Become Effective in 2025 December 2, 2024
November 2024
So Many IRA Beneficiary Variables November 25, 2024
Nothing Simple About It 3 Different Catch Up Limits For 2025 November 20, 2024
Tax Free HSA Distributions November 18, 2024
Roth IRA Conversion Considerations November 13, 2024
Annual RMDs For Certain Beneficiaries Kick In Soon November 11, 2024
401K Contribution Limits Increase For 2025 November 6, 2024
New Rule All IRA RMDs Must Be Satisfied Prior To Doing A Roth Conversion November 4, 2024
October 2024
Turn Your Clocks Back And Pay Attention To The Roth IRA Clocks October 30, 2024
3 IRA Tasks To Complete By The End of 2024 October 28, 2024
The Zombie Rule October 23, 2024
You Missed The October 15 Deadline To Correct An Excess IRA Contribution – Now What October 16, 2024
Nuances Of NUA October 14, 2024
Tax Relief And Retirement Account Withdrawal Options For Hurricane Victims October 9, 2024
Final Regulations Allow Separate Accounting For Trusts October 7, 2024
Recharacterization Still Exists October 2, 2024
September 2024
IRA Acronyms September 23, 2024
What Is The First RMD Year For Those Born In 1959 September 18, 2024
What You Need To Know About Withholding And Your IRA September 16, 2024
401K To IRA Rollover – 3 Buckets September 11, 2024
401K Plans Can Now Offer Matching Contributions On Student Loan Payments September 9, 2024
New Rules Loosen Or Eliminate Documentation Rules For See Through Trusts September 4, 2024
August 2024
New Rules Aggregating Year Of Death RMDs August 28, 2024
New IRA Aggregation Rule When Doing A Rollover In An RMD Year August 26, 2024
The Roth Advantage Under The Final RMD Rules August 21, 2024
Year Of Death RMD Deadline Extended August 19, 2024
Roth 401K Dollars Are No Longer Subject To RMDs August 14, 2024
Proposed Regs Bring New Rules For Spouses Beneficiaries When Death Is Before The RBD August 12, 2024
IRS Final Regulations Loosen Definition of Eligible Designated Beneficiary August 5, 2024
July 2024
New RMD Regs Have A Surprising Result For Minor Child Beneficiaries July 31, 2024
Part 2: Inherited Roth IRA By Spouse Beneficiary-5 Year Clock Issues July 29, 2024
How Are Annual RMDs In The 10 Year Period Calculated? July 24. 2024
Part 1: Inherited Roth IRA By Non-Spouse Beneficiary 5 Year Clock Issues July 17, 2024
IRS Hypothetical RMD Rule Prevents Surviving Spouses From Avoiding RMDs July 15, 2024
12 QCD Rules To Know July 10, 2024
Excess Contributions Fix: Same IRA, Different Dollars July 8, 2024
Rolling Over Your In Plan Conversions–Watch Out For The Recapture Rule July 1, 2024
June 2024
Beer Pong & IRA Custodial Rules June 26, 2024
5 Things To Know About Roth 401Ks June 24, 2024
Don’t Overlook Your Beneficiary Form June 19, 2024
Participation In Multiple Work Plans-It Can Be Done June 17, 2024
Roth 401K To A Roth IRA: How Does This Work? June 5, 2024
Government Report Highlights Confusion Over 401K Distribution Options June 3, 2024
May 2024
Five RMD Facts Every IRA Owner Should Know May 29, 2024
SIMPLE Plan Contribution Limits Increased For Many May 22, 2024
When A Reverse Rollover Makes Sense May 20, 2024
What You Need To Know About Community Property And Your IRA May 15, 2024
A Cheat Sheet For IRA Beneficiary RMDs May 8, 2024
Your RMD Is Not Eligible For Rollover May 6, 2024
One 60 Day Rollover Per Year May 1, 2024
April 2024
401K RMDs In The Year Of Retirement April 29, 2024
3 Questions To Ask To Determine If An HSA Is Right For you April 24, 2024
Fundamentals Of The Lifetime RMD April 22, 2024
Two RMD Strategies To Avoid IRMMA April 15, 2024
The Wise Shopper – Roth Conversions April 10, 2024
4 Ways To Reduce Your RMD Tax Bite April 03, 2024
10 Points Fixing Excess IRA Contributions April 01, 2024
March 2024
Are 529 To Roth IRA Rollovers Subject To State Tax March 27, 2024
Two Cautions When Doing A Backdoor Roth Conversion March 25, 2024
How SECURE 2.0 Impacts Company In Service Withdrawals March 18, 2024
Tax Time Tips for IRAs March 13, 2024
What Is The Process When A Trust (Or Estate) Is The IRA Beneficiary March 11, 2024
What Are The Rules for 401K In Service Withdrawals March 6, 2024
February 2024
5 Common IRA Mistakes And Proper Corrective Action If Available February 28, 2024
Making A 2023 IRA Contribution? Here Are 4 Rules That May Surprise You February 21, 2024
More 401K SECURE 2.0 Changes Already In Effect And On The Way February 14, 2024
Thinking About a 2023 SEP IRA Contribution? Here Are 6 Rules You Need To Know February 12, 2024
Ghost Vs 5 Year Rule: The Calendar Dictates February 7 2024
January 2024
Roth IRA For A Teenager An Astronomical Result January 29, 2024
How Contribution Limits Work When You’re In Two Plans January 24, 2024
Outstanding Rollovers-What You Need To Know January 22, 2024
529 To Roth Now Available But Questions Persist January 17, 2024
IRS Issues Helpful Guidance On Roth 401(K) Employer Contributions January 15, 2024
Peak 65 and Your IRA January 10, 2024
Backdoor Roth IRA Baggage January 8, 2024
New Roth Provisions Effective in 2024 January 3, 2024
December 2023
IRS Gives The Holiday Gift of SECURE 2.0 Guidance December 27, 2023
Congress Makes SIMPLE IRA Plans Less Simple December 6, 2023
November 2023
Turning Back The Clocks And Revisiting The Roth IRA Five Year Clocks November 27, 2023
RMDs When Your IRA Investments Are Not Liquid November 13, 2023
SECURE 2.0’s Biggest Mess November 6, 2023
One Beneficiary, Three IRAs, Three Different Payout Rules November 6, 2023
October 2023
Roth IRA Distribution Rules-Keep It Simple October 30, 2023
James Caan’s Estate Gets Whacked Over The Same Property Rule October 25, 2023
Common Confusions With The Once Per Year Rollover Rule October 23 2023
Estate Bypass Spousal Rollover When The Estate Is Beneficiary October 18 2023
How To Lose An Inherited IRA And Gain A Big Tax Bill October 11 2023
Why I Turned Down My Former Employer’s Lump Sum Buyout Offer October 4 2023
SECURE 2.0 Allows QCDs to CGAs October 2 2023
September 2023
Top 10 IRA Popular Confusions September 27 2023
Beware of Investing IRAs in NFTS September 20 2023
Mid Air Roth Conversions September 13 2023
More On The Roth Catch Up Contributions Delay September 11 2023
IRA Beneficiary Payout Rules That May Surprise NonSpouse Beneficiaries September 6, 2023
August 2023
IRA Beneficiary Payout Rules-The Madness Continues August 30, 2023
IRS Delays Effective Date of Mandatory Roth Catch Up Rule Until 2026 August 28, 2023
How The Roth IRA 5 Year Rule Works August 23, 2023
RMD Relief? No Thank You! August 14, 2023
Anomalies And Exceptions August 9, 2023
What Are The Fules For Penalty-Free Higher Education Expense Withdrawals August 7, 2023
What You Need To Know If You Name Minor As Your IRA Beneficiary August 2, 2023
July 2023
Roth Conversion Confusion-Taxes Withheld When Under 59 1/2 July 31, 2023
Q and A’s On Recent IRS RMD Relief July 26, 2023
Help A Young Person Use Summer Earnings To Start A Roth IRA July 24, 2023
Trust As IRA Beneficiary-A Potentially Catastrophic Problem July 19, 2023
5 Ways Excess IRA Contributions Happen July 12, 2023
Summertime Similes and Metaphors-No Shirts or Shoes Required July 10, 2023
Why You Should Not Rollover Your Company Funds To An IRA July 05, 2023
June 2023
Why You Should Rollover Your Retirement Funds To An IRA June 28, 2023
Death Of An IRA Beneficiary Before Claiming The Account June 26, 2023
Spousal Rollovers June 7, 2023
ALAR-The At Least As Rapidly Rule June 5, 2023
May 2023
A Better Way Of Understanding The Once Per Year Rollover Rule May 22, 2023
HSA Benefits That May Surprise You May 17, 2023
Mandatory Roth Catch Up Contributions Required For 2024, May 10, 2023
Conversion As A Gift To Your Beneficiaries May 8, 2023
How The Retirement Plan Compensation Limit Works May 1, 2023
April 2023
Roth IRA vs Roth 401(K) April 27, 2023
The 5 Year Rule For Converted Roth IRA Funds April 26, 2023
Do Spouses Have Any Rights To Retirement Plan Accounts April 19, 2023
Five HSA Rules You Need To Know April 5, 2023
Facts Of The Higher Education IRA Penalty Exception April 3, 2023
March 2023
Vesting In Company Plans and New IRS Forfeiture Rules March 29, 2023
Five Facts You Need To Know About FDIC Insurance And Your IRA March 27, 2023
Can I Reach My 401K Funds While Still Working March 20, 2023
3 Tips For Making Your 2022 IRA Contribution March 15, 2023
Naming A Minor As Your IRA Beneficiary March 6, 2023
February 2023
EDBs Have A Choice Stretch vs. 10 Year February 20, 2023
How The IRS Contribution Limits Work When You’re In Two Plans February 15, 2023
5 Things To Know When Making a 2022 Roth IRA Contribution February 13, 2023
SECURE 2.0 Allows Roth Employer Contributions in 401K Plans February 6, 2023
January 2023
IRA RMD Age Made Easy January 30, 2023
SECURE 2.0 Changes Already In Effect January 25, 2023
SECURE 2.0 Eliminates RMDs On Roth Plan Dollars In 2024 January 18, 2023
SECURE 2.0 Allows Rollovers Of 529 Funds To Roth IRAs In 2024 January 16, 2023
New SECURE 2.0 10% Penalty Exceptions Domestic Abuse & Financial Emergencies January 9, 2023
SECURE 2.0 Changes That Apply To Workplace Plans January 4, 2023
Top Takeaways From SECURE 2.0 for 2023 January 2, 2023
December 2022
Big Increase In Many 2023 Retirement Plan Contribution Limits December 12, 2022
Automatic Waiver of 50% Penalty For Missed Year Of Death RMD December 7, 2022
November 2022
A Refresher Course On Multiple Plan Contribution Limits November 30, 2022
NUA Trigger Activators November 16, 2022
How Are 2023 RMDs Calculated For Beneficiaries Who Got RMD Relief? November 9, 2022
IRA Transactions That Can Be Missed November 7, 2022
A Tax Free Roth IRA Distribution In 5 Easy Steps November 2, 2022
October 2022
The Required Beginning Date Is Now A Really Big Deal October 31, 2022
The Clock Is Ticking On 2022 Conversions October 24, 2022
A Clear Explanation Of The RBD October 17, 2022
IRS Waives Penalty For Missed 2021 and 2022 RMDs Within The 10 Year Period, October 10, 2022
September 2022
How Are Roth 401K Distributions Taxed September 21, 2022
QCDs And The Absolute Necessity For A CWA September 19, 2022
3 IRA Rules To Know Before You Walk Down The Aisle September 14, 2022
Roth IRA Distribution Ordering Rules September 7, 2022
August 2022
Your Age And Your Roth Conversions August 31, 2011
Caught In A Trap: RMDs From 401K Plans In The Year of Retirement August 29, 2022
Roth Conversion-Oops! August 24, 2022
How An ESA Can Help With Back-To-School Expenses August 22, 2022
A Retirement Account Scorecard August 17, 2022
Year of Death RMD August 15, 2022
What You Need To Know About The Still Working Exception August 10, 2022
The Unpleasant Surprise Of The Accuracy-Related Penalty August 8, 2022
Inherited IRA Q & As August 3, 2022
Four Things To Know About Your Plan Rollover and Your RMD August 1, 2022
July 2022
Direct Transfers, Direct Rollovers and 60 Day Rollovers July 25, 2022
Conduit IRA-Is It Really Necessary? July 13, 2022
4 QCD Rules That May Surprise You July 11, 2022
Should I Accept A Lump Sum Buyout Offer July 6, 2022
June 2022
Too Old To Convert? Think Again June 27, 2022
When The Five Year Rule Applies June 15, 2022
One Roth IRA Bucket June 8, 2022
When A Reverse Rollover Makes Sense June 1, 2022
May 2022
Watch Out For The Once-Per-Year Rollover Rule May 23, 2022
How The Vesting Rules Work For Company Retirement Plans May 18, 2022
How Your IRA Can Help If You Are A First-Time Home Buyer May 11, 2022
Investing Your IRA In Crypto May 2, 2022
April 2022
First Dollars Out Rule And The Still Working Exception April 25, 2022
Understanding The Same Property Rule April 20, 2022
March 2022
The 3 Exceptions To The Pro-Rata Rule That You Need To Know March 30, 2022
$1,512,350 Is The New $1,362,800 March 28, 2022
Deciphering Your 401(K) Statement March 16, 2022
SECURE Act Regs Bring New Roth IRA Advantage March 9, 2022
Age of Majority And The New SECURE Act Regulations March 2, 2022
February 2022
What Protection Do Spouses Get In Company Plans February 21, 2022
January 2022
One IRA Rollover Per Year-Based On Distributions January 19, 2022
QCD Reminders and Pitfalls January 10, 2022
December 2021
Exceptions To The Pro Rata Rules-Ways To Isolate Basis December 8, 2021
November 2021
The 401K Hardship Withdrawal Rules In A Nutshell November 10, 2021
Clarifying Some Roth Conversion Misconceptions November 8, 2021
October 2021
Retirement Planning For The Self Employed October 25, 2021
September 2021
Restrictions On 401K In Service Withdrawals September 29, 2021
August 2021
Aggregating RMDs-What Is (And What Is Not) Allowed August 23, 2021
July 2021
5 HSA Benefits That May Surprise You July 28, 2021
June 2021
Not More Than 10 Years Younger EDB June 28, 2021
5 Things To Know About the Age 55 Rule June 23, 2021
May 2021
How The Once Per Year Rollover Rule Is Misunderstood May 26, 2021
Excess IRA Contributions May 24, 2021
Special Rules for Spouse IRA Beneficiaries May 19, 2021
Are You Ready For The Son of SECURE? May 10, 2021
April 2021
The IRS May Be Coming After Your Solo 401(K) Plan April 26, 2021
Active Participation and IRA Deductibility April 21, 2021
Who Must Take The Year Of Death RMD April 7, 2021
March 2021
Retirement Account Alphabet Soup March 3, 2021
February 2021
Roth IRA Contributions and Your Tax Return February 24, 2021
When a “Reverse Rollover” Makes Sense February 22, 2021
Transferring A Roth IRA After Divorce-3 Logical Considerations February 17, 2021
What Happens If I Terminate Employment with an Unpaid 401K loan? February 10, 2021