Mostly Smoother Sailing

Qualified charitable distributions were made permanent, but will required minimum distributions be curtailed?

Internal Revenue Service guidance and programs have made it easier than ever to maximize retirement benefits, and Congress has made qualified charitable distributions (QCDs) permanent. But, a few taxpayers seeking private letter rulings found themselves in rougher waters.


QCDs from individual retirement accounts were set to expire at the end of 2015, but were made permanent.1 QCDs are direct transfers of up to $100,000 per year from an I

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