Near the end of 2016, the US Department of Treasury and the Internal Revenue Service (IRS) published two significant sets of proposed regulations on issues pertaining to defined benefit pension plans.

David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

Determining the age of an individual is straightforward, except when using standard actuarial tables for tax purposes. Practitioners must use nearest age (that is, the age of the individual at his ...

Because annuities offer advantages like regular lifetime payments, premium protection, tax-deferred growth, unlimited contributions, and various investment options, they should be a part of your ...