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January 3, 2013

Qualified Charitable Distributions Extended under the Fiscal Cliff Bill- H.R.8.

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QCD Extended under “fiscal cliff bill”. H.R.8. American Taxpayer Relief Act of 2012 (the “fiscal cliff bill”) extended the qualified charitable distributions (QCD) provision to December 31, 2013. For details on the QCD rules, including special provisions made under the fiscal cliff bill, please see our article Donating Retirement Assets to Charities.

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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

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