Corrections


  The “Roth IRA Conversion Quiz” in the August 2010 issue contained an incorrect answer to Question 10: “The original owner of a Roth IRA can always choose to take the money out, but is never required to.” The correct answer is “True.”

 

  The July 2010 article “Charitable Planning” contained an error. In the paragraph about uncertainty surrounding the IRS’ position on balloon IPCLATs (increasing payment charitable lead annuity trusts), the text should have said, “Should the annual growth of the annuity be limited to 20% like GRATs (grantor retained annuity trusts)?”

 

SPONSORED REPORT

CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.