Category: Tax Planning

Following is an unformatted dump of research notes. For a few complete articles see www.tonynovak.com/articles IRS code: http://www.law.cornell.edu/uscode/text/26/412 http://zingleandassociates.com/papers/412i/shutdown.pdf  links to applicable Revenue Rulings http://www.irs.gov/pub/irs-tege/db_lrm.pdf 1_412e3 – Beyond the Basics.ppt https://www.allegisadvisorgroup.com/Content/Content/63/Documents/1_412e3%20-%20Beyond%20the%20Basics.ppt downloaded MassMutual powerpoint presentation Requirements for “Separate Agreements” for §412(i) Pension Plans This article discusses the information that must be included in the “separate agreements”…

Medicare premiums are officially tax-deductible. Portions are highlighted for implication in tax planning. (The grammatical error in the final paragraph is reproduced as found). This excerpt comes from Journal of Accountancy: “Explaining a recent reversal of a long-held IRS stance, the Office of Chief Counsel advised IRS attorneys on Friday that self-employed individuals may deduct…