Section Newsletters

Articles From Roccy DeFrancesco

The 70-80 percent tax trap: How to help clients avoid the double taxation of money in their qualified plan or IRA By Roccy DeFrancesco Federal Taxation, March 2004 The 70-80 percent tax problem revolves around the topic of income in respect to a decedent (IRD). IRD includes any income an individual is entitled to but does not receive over his/her lifetime.
The 70-80 percent tax trap: How to help clients avoid the double taxation of money in their qualified plan or IRA By Roccy DeFrancesco Business Advice and Financial Planning, February 2004 The 70-80 percent tax problem revolves around the topic of Income in Respect to Decedent(IRD). IRD includes any income an individual is entitled to but does not receive over his/her lifetime.
Caution- Is the 412(i) defined benefit plan the right income tax reduction plan for your clients? By Roccy DeFrancesco Federal Taxation, February 2004 First it was charitable split dollar, then IRC section 419A(f)6 and soon it could be the 412(i) defined benefit plan.

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