A February “ Tax
Matters ” case study of Gee v. Commissioner
should have specified that only surviving spouses who inherit an
individual retirement account (IRA) may roll it over directly into an
IRA in their own name.
Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.