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Home→Author Daniel Evans - Page 77 << 1 2 … 75 76 77 78 79 … 125 126 >>

Author Archives: Daniel Evans

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Expanded ABLE Account Contributions

Notice 2018-62, 2018-34 I.R.B. ___ (8/20/2018), provides guidance on the application of the new expanded contribution limits to “ABLE” (“Achieving a Better Life Experience”) accounts under IRC section 529A. According to the IRS, a designated beneficiary who works may contribute (in … Continue reading →

Posted in News, Rules and Regs. | Tagged ABLE Accounts

New Pennsylvania Income Tax Withholding

Posted on August 6, 2018 by Daniel EvansAugust 6, 2018

The Act of October 30, 2017, No. 43, P.L. 672, amended the Tax Reform Code of 1971 by adding new requirements for the withholding of Pennsylvania income tax from payments of Pennsylvania source income to nonresidents, and the Department of … Continue reading →

Posted in News | Tagged Pennsylvania personal income tax

Overview: Income Tax Changes in 2018 for Individuals

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. For information about the effects of the 2017 tax act on trusts and estates, see “Summary of the Reconciliation Act of 2017“. … Continue reading →

Posted in Overview | Tagged Federal income tax

Overview: Benefits/Costs of Grantor Trusts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators. (For additional information about grantor trusts, see “Intentional Grantor Trusts in Pennsylvania.”) … Continue reading →

Posted in Overview | Tagged Federal gift tax, Federal income tax, Grantor trust

Overview: Gift Tax on Net-Net Gifts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Federal gift tax

Overview: Required Minimum Distributions

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Individual retirement account, Retirement plan

Overview: Benefits and Costs of Lifetime Gifts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Capital gains, Federal estate tax, Federal gift tax

Overview: Income Tax on Estates and Trusts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Federal income tax, Fiduciary income tax

New Webcalculators for Life Estates, Remainders, and Annuities

Posted on July 30, 2018 by Daniel EvansJuly 30, 2018

In addition to the domain change that has been announced for Webcalculators, two new calculators have been added: Factors to determine the present value of the income interest and remainder for terms of years, one life, two lives, and the shorter … Continue reading →

Posted in News | Tagged Annuity, Life estate, Present value, Remainder

Overview: Grantor Retained Annuity Trusts (GRATs)

Posted on July 27, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Federal estate tax

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