Helpful Rulings

Some helpful rulings for retirement benefits planning were announced in 2005. One court ruling defines higher education expenses, a revenue ruling clarifies disclaimers and a series of private letter rulings authorizes numerous trustee-to-trustee transfers by individual beneficiaries when a trust was the named beneficiary. HIGHER ED What constitutes a higher education expense that qualifies for an

Some helpful rulings for retirement benefits planning were announced in 2005. One court ruling defines higher education expenses, a revenue ruling clarifies disclaimers and a series of private letter rulings authorizes numerous trustee-to-trustee transfers by individual beneficiaries when a trust was the named beneficiary.

HIGHER ED

What constitutes a higher education expense that qualifies for an exception to the individual retirement account (IRA) early withdrawal penalty

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