Ann has a Roth IRA. She died this year. Her son Jim is the designated beneficiary. Jim is not required to start minimum distributions next year because Roth IRAs are not subject to the required minimum distribution rules after death.

An employer can make contributions to the SIMPLE IRA of an employee who is 72 years old.

A tax deferred annuity is not subject to Section 415 limits.

June Tandy is covered under a SIMPLE IRA at Barker Jones Auction House where she is employed. This year, no salary deductions or employer contributions were allocated to her SIMPLE IRA. If June makes a contribution to her personal IRA this year, her deduction limit will be based on those applying to a person who is not an active participant in a qualified retirement plan.

Qualified plan minimum distribution rules apply to Section 457 plans.

Following ERISA guidelines for qualified plan investments generally results in selecting from a rather narrow range of investment strategies.

An employee can use an employer-provided legal service plan to obtain legal advice on a divorce proceeding.

In addition to elective salary reduction contributions, which of the following may be used as an alternative for making contributions into a 401(k) plan?

A sole proprietor must have employees to establish a Keogh retirement plan.

What is the usual tax treatment of unfunded severance plan payments?