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    Month: May 2024

    Relief for Certain RMDs Extended through 2024

    The IRS recently issued Notice 2024-35, which provides special relief for required minimum distributions (RMDs) for certain inherited accounts subject to the 10-year rule. Inherited accounts subject to the 10-year rule for RMDs are discussed on pages 26 to 30 of the Tax Year 2023 M+O=CPE Individual Tax Year-End Workshop Reference Book. The IRS had previously provided special relief from penalt...

    Beneficial Owner Reporting Reminder

    As discussed in our earlier posts, most recently on March 12, 2024, the Corporate Transparency Act requires many business entities to report information about their beneficial owners in a brand-new government database. It is important for practitioners to make sure that their affected clients are aware of this new requirement. Practitioners must also decide whether to offer services to assist ...