A review of IRA and retirement plan tax changes

January 2015
Accounting Today;Jan2015, Vol. 29 Issue 1, p19
Trade Publication
The article examines a number of tax changes affecting individual retirement accounts (IRA) and other qualified plans through guidance issued by the U.S. Internal Revenue Service (IRS) and court decisions. Topics discussed include taxable and non-taxable distributions, longevity annuities, and deferred annuities. Also mentioned are the my Retirement Account (myRA), the 2015 budget proposals, and IRA distributions to charity.


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