Use of the sample forms and proposed rollover procedures in the guidance is optional for plan sponsors.
Advertisement
TOPICS
Personal financial planning
4 Social Security rules that surprise clients — and some advisers
A divorced spouse may qualify for benefits based on their ex’s work record. A surviving spouse may qualify before age 62. And some families may be eligible for benefits related to their children.
How annuities fit into retirement planning
Guaranteed income can bring retirees peace of mind, but financial advisers disagree about the trade-offs.
Why planning to work longer may be the better path to retirement
A personal financial planning expert shares insights on longer lifespans, retirement planning, career flexibility, and how to approach an employer about taking extended time away from work.
From estate planning to AI: Managing CPA liability
A coauthor of the JofA’s Professional Liability Spotlight column discusses the risks for CPAs related to the Great Wealth Transfer, how accountants can serve as a “critical guardrail” for clients, and the key components of an effective AI policy. Listen to the podcast episode or read the Q&A.
Scam stoppers: 5 ways CPAs can help older clients fight financial fraud
More than 80% of attendees in a recent ENGAGE session reported they’ve had at least one client compromised by a financial scam. The presenter explains how CPAs can be “fraud gatekeepers” before, during, and after an incident.
Are alternative assets a fit for a 401(k)?
More retirement plans may soon begin offering investment choices such as private equity, private credit, and digital assets under recently proposed regulations. Two CPA financial planners assess the potential risks and benefits for plan participants.
Most retirees worry about savings — but few use financial advisers
Less than one-third of retired Americans in a recent survey reported working with a financial adviser, even though nearly 7 in 10 are concerned about managing their income throughout retirement.
How tighter student loan caps will affect higher education
New federal student loan limits taking effect in July will change how students finance undergraduate and graduate education.
How CPAs can guide better retirement choices
Learn how CPAs can help clients make smarter retirement decisions by balancing taxes, withdrawal timing, IRMAA, and long-term goals.
Avoiding a big tax bill on inherited IRAs
The 10-year drawdown rule can trigger hefty taxes for heirs. Learn how smart planning can help.
Managing CPA liability in the Great Wealth Transfer
As Baby Boomers transition trillions to their heirs, CPAs face growing estate, gift, and trust liability risks. Learn how costly claims arise — and practical steps to reduce exposure.
CPA tips for building an emergency fund when savings fall short
Most Americans don’t have adequate emergency savings, according to a survey conducted for National Financial Literacy Month. The AICPA offers four tips from CPAs to help remedy the shortfall.
Beyond FIRE: Planning for mini-retirements
Many workers today are prioritizing midcareer breaks and flexible work lifestyles over retiring young. Advisers can help them with the planning needed.
A Machu Picchu moment and what it means for aging and retirement
Speaker and author Kelley Long, CPA/PFS, explains the evolving definition of, and approach to, retirement and how CPAs can help clients plan for flexible careers. She also previews her upcoming ENGAGE sessions on retirement strategies and making better use of HSAs. Listen to the podcast episode or read the Q&A.
Experts answer burning questions about personal financial security
The AICPA and Finseca answer questions about retirement, taxes, and long-term wealth strategies as a part of National Financial Literacy Month.
Americans’ financial optimism edges higher, but worries remain
As National Financial Literacy Month begins, an AICPA-commissioned survey highlights why many consumers need to refocus their financial decision-making.
Ways to de-risk concentrated stock portfolios
Learn how investors can manage concentrated stock risk with minimal tax impact — and why CPAs should know the options.
Elder fraud rises as scammers use AI
Learn how CPAs can help protect the elderly against the growing threat of artificial intelligence-powered scams using deepfakes and voice cloning.
IRS proposes regulations for Trump accounts, pilot program
Proposed regulations under Sec. 530A provide information on how to open initial Trump accounts, and proposed regulations under Sec. 6434 provide guidance on the program that provides $1,000 contributions to Trump accounts for eligible children.
Features
FROM THIS MONTH'S ISSUE
Real-life ways small firms use AI
Learn how four small firms use artificial intelligence to automate processes while maintaining strong oversight.
From The Tax Adviser
July 31, 2026
Current developments in S corporations
July 31, 2026
