Tax Law Defined® Blog

Showing 2 posts by Sarah N. Lowe.

To Cash or Not to Cash? Tax Treatment for Uncashed Retirement Plan Checks

In Revenue Ruling 2019-19, which was issued on August 14, the Internal Revenue Service (IRS) confirmed that a taxable qualified plan distribution is taxable in the year it is distributed, even if the participant does not cash the check or cashes the check in a subsequent year. Read More ›

The IRS Backtracks (Again!) on Retiree Lump-Sum Windows

The IRS Backtracks (Again!) on Retiree Lump-Sum Windows

On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retirees receiving annuity payments a time-limited opportunity to receive their remaining benefit value in one lump-sum payment (a “retiree lump-sum window”). Read More ›

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Attorney Spotlight

Jennifer Y. Barber is a member of FBT, focusing on state and local tax, economic incentives and government affairs. She has experience representing local and national clients on tax planning and litigation in administrative and judicial disputes.

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