Kal

but if the holder is over 70-1/2(not affected by the SECURE Act), he can make a Qualified Charitable Distribution from the IRA, have it count as part of his RMD from the IRA, not have it included in either his Modified Adjusted Gross Income (which is used to determine his Medicare premium in 2022) or in his taxable income for 2020..

GCM 39310 was issued before the 1year break in service rule was changed to a 5 year Break in Service rule under the Retirement Equity Act of 1984-Ira Cohen & Jim Holland both said they'd be reissuing it to refer to the 5 year break in service rules of REA

Employer has partial withdrawal from Central States followed 2 years later by a complete withdrawal. In calculating liability under the partial withdrawal, Administrator included 2007 & 2008 in calculation. On Complete withdrawal 2 years later, actuary is still including 2007 & 2008 contribution & UVB in calculation. Shouldn't the "first 2 years" drop off when calculating the "Complete Withdrawal" ? thanks for any insight or citations

the DOL approved such a design in their PTE 2000-10A to Hugh Janow in 2000-cf DOL PTE 2000-10A The clients (with hindsight) probably wished they hadn't The Partnership's assets were to be invested by Bernard L. Madoff Investment Securities-an unrelated Investment Advisor- that made them Plaintiffs