Tax Reform: Retirement Plan Provisions

The Tax Cuts and Jobs Act covers a wide variety of tax changes. In the retirement plan world, before the final bill was passed, there was a lot of talk about reducing contribution limits and/or requiring Roth Deferrals as opposed to pre-tax deferrals. Thankfully, neither of these prop

New Rule for IRA Rollovers

Recently, the IRS announced a new rule that limits the number of individual retirement account rollovers, or, IRA rollovers, that an individual may complete during any 12-month period. One way an individual may make a tax-free transfer between two IRAs is by taking a distribution from