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Tags archive: Retirement

Home /Tag: Retirement
Featured

ICYMI—Financial Planning Challenges Facing Older Americans

How CPAs Can Help

By  Peter J. Strauss, JD, Louis W. Pierro, JD and Elizabeth Forspan, JD

June 2020 0

In Brief As the number of senior citizens in the United States continues to rise, CPAs and financial planners will be increasingly called upon to…

Featured

Tactics for Stretching Retirement Assets under the SECURE Act

By  Sidney Kess, JD, LLM, CPA and Julie Welch, CPA, PFS, CFP

April 2020 0

The Setting Every Community Up for Retirement Enhancement (SECURE) Act, signed into law by President Trump on December 20, 2019, as part of funding legislation…

Featured

Using Online Calculators to Choose between Traditional and Roth IRAs

By  Timothy Manuel, PhD and Joshua Herbold, PhD, CPA

December 2019 0

In Brief Deciding whether a traditional individual retirement account (IRA) or a Roth IRA is the better investment vehicle can be a more complex choice…

Featured

ICYMI | Medicaid Qualifying Strategies When There Is No Time to Plan

How a Financial Planner Can Intervene in a Crisis

By  Howard Davidoff, JD, LLM, CPA

June 2019 0

In Brief As people age, disability can strike with little to no warning, leaving scant time for individuals and families to craft a financial plan.…

Featured

Financial Planning Challenges Facing Older Americans

How CPAs Can Help

By  Peter J. Strauss, JD, Louis W. Pierro, JD and Elizabeth Forspan, JD

May 2019 0

In Brief As the number of senior citizens in the United States continues to rise, CPAs and financial planners will be increasingly called upon to…

Featured

New Risks and Potential Rewards in Roth IRAs

By  Sidney Kess, JD, LLM, CPA and James R. Grimaldi, CPA

March 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) contains both positive and negative news for Roth IRAs. Some of the implications are obvious, but…

Featured

Protecting Plan Sponsors from Department of Labor Sanctions and Participant Lawsuits

By  Sheldon M. Geller, JD, CPA

February 2019 0

Retirement plan sponsors have become the subject of unprecedented scrutiny from plaintiffs' lawyers and Department of Labor (DOL) regulators. Litigators review filed Forms 5500 and…

Featured

IRA Planning at Every Age

By  David M. Barral, CPA/PFS, CFP

November 2018 0

Retirement planning may be critical at older ages, but it is just as important at younger ages as well. CPAs have the opportunity to review…

Letters to the Editor

Inherited IRAs Pose Many Issues

By  Ronald Latz, CPA and Richard L. Russell, JD, CPA

October 2018 0

I read the May 2018 CPA Journal article, “Untangling the Inherited IRA Rules” by Richard L. Russell Jr., Richard L. Russell, and Kristina Kesselring (http://bit.ly/2NeUw1F). One…

Featured

Getting Older Without Family

Addressing Personal, Legal, and Financial Concerns

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Elizabeth Forspan, JD

July 2018 0

The American Association of Retired Persons (AARP) projects that by 2030, approximately 16% of women will be between 80 and 84 years old and childless…

Featured

Untangling the Inherited IRA Rules

Retiring Baby Boomers and the Impending Transfer of Wealth

By  Richard L. Russell Jr., JD, CPA, Richard L. Russell, JD, CPA and Kristina Kesselring, CPA

June 2018 0

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a…

Feature Articles

Medicaid Qualifying Strategies When There Is No Time to Plan

How a Financial Planner Can Intervene in a Crisis

By  Howard Davidoff, JD, LLM, CPA

June 2018 0

In Brief As people age, disability can strike with little to no warning, leaving scant time for individuals and families to craft a financial plan.…

Analysis

Retirement Plans for Employees of LLCs Owned by Tax-Exempt Entities

Implications of the IRS’s Chief Counsel Advice

By  Darlene Pulliam, PhD, CPA and Lisa Lightfoot, MPA

May 2018 0

Taxpayers conduct their operations via a variety of entities, including limited liability companies (LLCs). Even tax-exempt organizations are using the limited liability form to provide…

Columns

Retirement Plans Need an Advisor Acting in a Fiduciary Capacity

By  David Kane

May 2018 0

The Employee Retirement Income Security Act (ERISA) provides general standards of conduct for plan fiduciaries. A breach of fiduciary duty can result in personal liability…

Featured

Tax-Efficient Required Minimum Distributions

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

January 2018 0

Individual retirement accounts are a popular and effective method of saving for retirement. For some individuals, however, there is a catch: starting at age 70½,…

Featured

Our Greatest Hits | Avoiding costly mistakes on guaranteed payments to partners

From The CPA Journal Archives

By  Barry Martin, MS, CPA

September 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Featured

Legal, Tax, and Financial Issues for Working Minor Children

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

August 2017 0

As the unemployment rate continues to drop and some visa programs are put on hold, an increasing number of younger people may find it easier…

Featured

Tax and Financial Retirement Strategies

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

May 2017 0

In Brief With the Baby Boom generation facing retirement, America may soon witness the largest wealth transfer from one generation to another in its history.…

RPA | 401(k) Plan Service Provider Selection and Retention Featured

RPA | 401(k) Plan Service Provider Selection and Retention

By  Sheldon M. Geller, JD, CPA

February 2017 0

Plan fiduciaries must take specific steps in the selection and retention of service providers to properly carry out their fiduciary duties. Retirement plan committees and…

Columns

Little Estate Planning Tips That Add Up

By  Martin Shenkman, JD, CPA/PFS, AEP

July 2016 0

Often, some of the most valuable estate planning results are achieved not by using the big-picture items like bypass trusts, discounts, or note sales, but…

Columns

RPA | Understanding the Increased Liability for 401(k) Retirement Plan Committees

By  Sheldon M. Geller, JD, CPA

May 2016 0

Excessive fee litigation and class action settlements increased significantly in 2014 and 2015. These decisions and negotiations will encourage more claims against retirement plan committees…

News & Views

Turning Tax Refunds into Retirement Savings

The Treasury’s New my RA

By  Richard Ludlow

April 2016 0

CPAs know that tax refunds are the largest sums of money that some people will receive all year, so tax season is a great time…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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