SECURE ACT GIVES 401(K) RELIEF TO PART-TIMERS

By Ian Berger, JD IRA Analyst Part-time employees in companies with 401(k) plans won a big victory when the SECURE Act was signed into law on December 20, 2019. Before the SECURE Act, 401(k) plans could exclude employees if they did not work at least 1,000 hours of...

HOW THE SECURE ACT IMPACTS SUCCESSOR BENEFICIARIES

By Sarah Brenner, JD IRA Analyst The SECURE Act has upended the rules for inherited IRAs. One area the new law completely changes is the rules for successor beneficiaries. Here is what you need to know: Who are successor beneficiaries? The successor beneficiary is the...

THE SECURE ACT RUINS A PERFECTLY GOOD QCD

By Andy Ives, CFP®, AIF® IRA Analyst As we gradually peel back the layers of this legislative onion called the SECURE Act, more and more discoveries come to light. One revelation is how qualified charitable distributions (QCDs) are potentially affected. Could a QCD...