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How To Accomplish A Successful Tax-Free Pension Plan Rollover, Steven T. Graham
How To Accomplish A Successful Tax-Free Pension Plan Rollover, Steven T. Graham
Pepperdine Law Review
Advising a client how to accomplish a tax-free rollover from one pension plan to another has been an area of confusion for the general practitioner. In order to end this confusion the author examines recent statutory amendments, Internal Revenue Service rulings and the Employee Retirement Income Security Act. The author then outlines, in conjunction with the recent changes in the law, potential pension plan rollover scenarios that can aid the client. After a thorough discussion of the available rollovers and the benefits and drawbacks of each, the author concludes with a chart designed to provide quick identification of the most …
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison
Pepperdine Law Review
No abstract provided.
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Crummey Trusts: An Exploitation Of The Annual Exclusion, Dora Arash
Pepperdine Law Review
No abstract provided.