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In the FY2016 Treasury Greenbook: Proposals for Eliminating Stretch IRAs, Repealing NUA, and the $3.4M Retirement Account Cap
Michael Kitces in Nerd's Eye View 
Feb. 18, 2015
"Every year, the proposed changes to the tax laws encapsulated in the President's budget request for the Federal Government are recorded in the Treasury Greenbook, which is then taken under advisement by Congress to create its own budget resolution.... While some tax proposals in the Greenbook are relatively minor, or pertain to issues not directly relevant to our work as financial planners, this year's FY2016 budget request had several proposals that would represent major changes in the world of planning for retirement accounts, both during clients' lives and after they pass away."
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