United States
The 60 percent of adjusted gross income limit for charitable gifts of cash may not be available to donors who diversify their major giving.
The IRS released its annual retirement plan limitations for 2018 with few increases, while others remain the same.
The IRS clarified that employees of a single-member LLC may participate in the sections 403(b) and 457(b) plans of the tax-exempt member.
Firms and individuals providing investment advice to an employee plan or an IRA may be investment fiduciaries.
Taxpayers cannot avoid the Roth IRA contribution limitations by transferring amounts to a business owned by the Roth IRA.
Two tax court cases remind individuals to be careful in the management of their self-directed individual retirement accounts (IRAs).