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  2. How to Change the Beneficiary of Your 529 Plan - AOL

    www.aol.com/change-beneficiary-529-plan...

    The post How to Change the Beneficiary of Your 529 Plan appeared first on SmartReads by SmartAsset. The beneficiary of the plan is the individual designated to use the funds for educational expenses.

  3. The IRS just updated the rules for inherited IRAs. What ... - AOL

    www.aol.com/finance/irs-just-updated-rules...

    The change eliminates the so-called "stretch" IRA strategy, by which beneficiaries would take minimal distributions from IRAs over their lifetime, thereby stretching out their tax-deferred status ...

  4. How to Pick a Beneficiary for Your 401(k) Plan - AOL

    www.aol.com/news/pick-beneficiary-401-k-plan...

    You might not be able to spend all the money in your 401(k) plan before you die. If that happens, your retirement savings will pass to the person you name as the beneficiary of the account. The ...

  5. Pension Benefit Guaranty Corporation - Wikipedia

    en.wikipedia.org/wiki/Pension_Benefit_Guaranty...

    The Pension Benefit Guaranty Corporation (PBGC) is a United States federally chartered corporation created by the Employee Retirement Income Security Act of 1974 (ERISA) to encourage the continuation and maintenance of voluntary private defined benefit pension plans, provide timely and uninterrupted payment of pension benefits, and keep pension insurance premiums at the lowest level necessary ...

  6. Stepped-up basis - Wikipedia

    en.wikipedia.org/wiki/Stepped-up_basis

    Under IRC § 1014(a), which applies to an asset that a person (the beneficiary) receives from a giver (the benefactor) after the benefactor dies, the general rule is that the beneficiary's basis equals the fair market value of the asset at the time the benefactor dies. This can result in a stepped-up basis or a stepped-down basis.

  7. Pension Protection Act of 2006 - Wikipedia

    en.wikipedia.org/wiki/Pension_Protection_Act_of_2006

    The Pension Protection Act cracks down on supporting organizations, particularly Type III supporting organizations. The Act applies further regulations and penalties that takes away several of the privileges that supporting organizations have over private foundations, such as applying private foundation law of excess benefit transactions, excess business holding rules, and pay out requirements.

  8. My mom wants me to sign over my $250K beneficiary check ... - AOL

    www.aol.com/finance/mom-wants-sign-over-250k...

    My mom wants me to sign over my $250K beneficiary check, says I can keep $5,000 for my wedding. She gets the house, savings and collects Social Security. ... Bristling at 'Gulf of Mexico' name ...

  9. Tax Parity for Health Plan Beneficiaries Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Parity_for_Health_Plan...

    The Tax Parity for Health Plan Beneficiaries Act (S. 1171 and H.R. 2088) is a bill in the 112th Congress that would equalize tax treatment for employer-provided health coverage for domestic partners and other non-spouse, non-dependent beneficiaries."