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June 27, 2012

IRS Allows Spousal Rollover: Trust Beneficiary


The IRS has issued the applicable federal rate (AFR) for October.

Among other things, these rates are uses to calculate substantially equal period payments (SEPP) under IRC § 72(t).

Please click here for October’s rates



Keep Learning

Catch-up Contribution

Definition An additional contribution that can be made to a retirement plan by a participant who is at least age-50 by the end of the

Salary Deferral Contribution

Definition A contribution made pursuant to a participant’s election to have a portion of his/her salary/wages  contributed to his/ her employer sponsored plan  rather than

Key Employee

Definition An employee who, at any time during the plan year, is (i) an officer of the employer having an annual compensation greater than $180,000,

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IRA Rules