Tax Planning for Retirees

Key Developments

Retirement Tax Planning evolves over time. Review the most important developments:

Most Recent Developments

Charitable Beneficiary Designations

IRA Tax Developments; Part 1

IRA Tax Developments; Part 2

Required Minimum Distributions for Plans and IRAs

Long-Term Care, Residential Retirement Communities, Etc.

Transfers to Roth IRAs: Part 1

Transfers to Roth IRAs: Part 2

Receipt of Property or Options from Employer

Tax-Favored Employer Retirement Plans: Part 1

Tax-Favored Employer Retirement Plans: Part 2

Retiree Rollovers to IRAs and Other Plans

Spouses and Other Beneficiaries: Part 1

Spouses and Other Beneficiaries: Part 2

U.S. Military and Survivor Benefits

Social Security Tax Developments

Penalty on Early Distributions from an IRA, Plan, or Annuity

Nonqualified Employer Retirement Plans: Part 1

Nonqualified Employer Retirement Plans: Part 2

Hurricane Disaster Tax Relief for IRAs and Qualified Plans

Federal Restrictions on State Income Taxes

Estate Tax on Retirement Benefits

Designated Roth Accounts

Personally Purchased Annuities

Applicability of Community Property Laws

Miscellaneous Developments Affecting Retirees