Tax - SMART EDUCATION TAX MOVES - Congress continues its efforts to make college more affordable with a new round of tax incentives. CPAs can play a significant role in helping clients take maximum advantage of these often complicated provisions.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 194.2002, 3, p. 81-86
Features - Tax Planning with the New Minimum Distribution Rules - In January 2001, several new and proposed regulations on required minimum distributions from qualified plans under IRC section 401(a)(9) heralded a far-reaching overhaul. The new rules simplify and streamline the complex rules and elections and provide for greater planning flexibility.
West, Ron, (2002)
Features - The CPA Journal Millennium Series - Tax Benefits of Qualified State Tuition Programs - Qualified state tuition programs (QSTP), described in IRC section 529, present a compelling way to save for higher education while saving on taxes. If utilized early enough, they can provide significant tax savings and serve as tax-free wealth transfers.
West, Ron, (2001)
West, Ron, (1999)
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