Current Events

A note on the retirement savings tax benefit

July 24, 2016

We have found that, for many (including many experts), the retirement savings tax benefit is not particularly intuitive. In this note we discuss it in detail and with illustrations. Read More

Current outlook – July 2016

July 14, 2016

In this current outlook we discuss the recent decision by the Second Circuit in the Lehman stock drop case, the proposed revisions to Form 5500 and IRS’s closure of the determination letter program for individually designed plans. Read More

House Republican tax and retirement policy proposals

July 06, 2016

The Republicans in the House of Representatives, led by House Speaker Ryan (R-WI), are producing a series of policy proposals on critical issues, including, among others, tax reform and (as a sub-part of proposals on “Poverty, Opportunity, and Upward Mobility”) retirement security. Read More

Brexit and U.S. DB plans

June 30, 2016

The vote by the United Kingdom to exit the European Union (Brexit) on June 24th has created a lot of turmoil in financial markets. In this article we briefly discuss its possible effect on United States defined benefit plans. Read More

Corporate tax reform and retirement savings tax policy

June 22, 2016

One element of tax reform for which there seems to be some bipartisan support is “doing something about the corporate tax.” Thus, even if after the November election we continue with a divided government, action on corporate tax reform is possible. For many corporate retirement plan sponsors, interest in reforming the current system of corporate taxation vastly outweighs interest in changes to retirement savings tax policy. Changes in corporate tax policy are, however, likely to secondarily affect the retirement savings “tax deal” – the attractiveness of saving in a tax qualified retirement plan – and we discuss those secondary effects in this article. While not all businesses are incorporated and taxed as a corporation, the general policy discussion might inform us of changes to the taxation of other forms of a business, like a partnership. Read More

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