| RETIREMENT PLANNING | Prevent Roth conversions of after-tax dollars (eliminate backdoor Roth contributions) | Add required minimum distributions at age 701/2 for Roth accounts | Require 5-year rule for non-spouse IRA beneficiaries (eliminate stretch IRA) | Prevent new retirement contributions for those with >$3.4M in account balances | Repeal net unrealized appreciations rules for employer stock in an employer retirement plan |
| ESTATE PLANNING | Establish 10-year minimum term for grantor retained annuity trusts | Require property sold to an intentionally defective grantor trust to be included in the estate | Create 90-year maximum term to prevent dynasty trusts | Limit total present interest gifting through Crummey powers | Eliminate step-up in basis, replaced with deemed-sale-at-death rules |
| OTHER INCOME TAX "LOOPHOLE CLOSERS" | Limit 1031 like-kind exchanges of real estate to maximum $1M gains deferral | Require average cost for all stock sales (no more specific lot identification or FIFO/LIFO choices) | Apply 3.8% Medicare surtax on investment income to passive S corp dividends | Limit transfer-for-value rules for buyers of life settlements |
From outstanding individuals to innovative organizations, find out who made the final shortlist for top honors at the IN awards, now in its second year.
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