Site search

Out with the Old, In with the New! 2025 Year-End Retirement Account Planning

• Out with the Old!

Accounting for Trump Accounts

• Types of Trump Account Contributions
• Rules Before the Age-18 Year
• Rules On or After the Age-18 Year
• Distribution Rules
• Are Trump Accounts a Good Option?

No Retirement Plan Provisions in Budget Megabill

7 Times to Consider a Trust as IRA Beneficiary

• How IRA Trusts Work
• When to Consider a Trust

The Nuts and Bolts of SEP and SIMPLE IRA Plans

• Eligibility
• Contribution Limits
• Roth Contributions
• Contribution Deadlines
• RMDs
• Aggregating RMDs
• Taxation of Distributions
• Early Distributions
• Transfer Restrictions 
• Creditor Protection
• Setting Up a New SEP or
• SIMPLE IRA Plan

OBBBA Chart

Guest IRA Expert:

Steve Parrish,

On the Road Again: Understanding Retirement Account Portability

• Employer Plans
• Traditional IRAs
• Roth Accounts
• The Right Moves

How the Compensation Limit Impacts Retirement Plan Benefits

• 401(k) and 403(b) Plans
• SEP IRAs
• SIMPLE IRAs
• Defined Benefit Plans
• Nondiscrimination Testing

Guest IRA Expert:
Steven S.

IRS Introduces New Reporting for 2025 QCDs

• QCD Basics
• New Code Y
• Questions Remain

Insert: Retirement Plan Payouts to Beneficiaries

Navigating the Inherited IRA RMD Rules

• Non-Designated Beneficiaries
• Non-Eligible Designated Beneficiaries
• Eligible Designated Beneficiaries

Guest IRA Expert:
Robert Siciliano,

Whiplash: Retirement Account Opportunities & Mistakes During Market Volatility

• Roth Conversions
• RMDs
• NUA
• 72(t) Adjustments
• No Time to Panic

Insert: Creditor Protection for Retirement Accounts

Creditor Protection for Retirement Accounts

• Bankruptcy Protection for IRAs
• Bankruptcy Protection for Company Plans
• General Creditor Protection for IRAs
• General Creditor Protection for Company Plans
• General Creditor Protection for SEP and SIMPLE IRAs

Guest IRA Expert:
Don Cash CPA,

No Choice in the Matter: IRS Issues Guidance on Mandatory Roth Catch-Ups

• Which Plans and Catch-Ups Are Affected?

Congress Complicates Catch-Up Contributions

• Traditional and Roth IRAs
• Company Savings Plans
• SIMPLE IRAs

Executive Summary

Too Rich for Roth?

The Top 23 Questions That Financial Advisors Asked Us

• Roth conversions, Roth 5-year clocks, inherited Roth IRAs and the taxes due on Roth accounts.

• Proposed RMD Regs Retain Old Rules for Spouse Beneficiaries …With New Twists!
• Roth 401(k) Accounts: No Longer Subject to RMDs
• Tracking the IRS Twists on Separate Accounts for IRA Subtrusts

Proposed RMD Regs Retain Old Rules for Spouse Beneficiaries …With New Twists!