Finance, page 3 of 7 — 24 articles published 2026-08-04 ~ 2026-08-16.
A practical 2026 guide to resolving IRS back-tax debt: Offer in Compromise eligibility, installment agreements, Currently Not Collectible status, penalty abatement, innocent-spouse relief, tax-relief company fees, and how to spot pennies-on-the-dollar scams.
Structured settlement annuity payout guide for 2026: how injury and wrongful-death settlements pay out tax-free under IRC Section 104, how payout schedules are designed, and the real math of selling future payments to a factoring company.
How the Rule of 55 lets you pull from your 401(k) penalty-free after leaving a job at 55, how it differs from the 59½ rule and 72(t) SEPP, the IRA rollover mistake that kills it, and the age-50 public safety exception for 2026.
A practical 2026 guide to the Roth IRA 5-year rule: why the contribution clock and the conversion clock are two separate things, how age 59½ interacts with each, the withdrawal ordering rules, the 10% penalty exceptions, and how inherited Roth IRAs work.
A practical guide to Delaware Statutory Trusts (DST) in a 1031 exchange: how a DST lets investors defer capital gains through a fractional passive property interest, what IRS Revenue Ruling 2004-86 and the seven deadly sins require, plus the trade-offs versus direct ownership and TIC structures.
A practical walkthrough of how a Charitable Remainder Trust works for US taxpayers: CRUT vs CRAT, deferring capital-gains tax on highly appreciated assets, the income stream to beneficiaries, the upfront partial charitable deduction, the 5%/50% payout and 10% remainder rules, how a CRT compares with a gift annuity and a donor-advised fund, and the mistakes to avoid.
A practical 2026 guide to business net operating loss carryforwards under US federal tax. How an NOL arises, the post-TCJA rules — indefinite carryforward, no carryback, the 80%-of-taxable-income limit and ordering — plus C-corp vs pass-through treatment, §461(l) excess business loss, §382 ownership-change limits, state divergence, QBI interaction, and the mistakes that cost real money.
A practical 2026 guide to the SECURE 2.0 529-to-Roth IRA rollover: the 15-year account rule, the $35,000 lifetime cap per beneficiary, the annual Roth-limit tie-in, the 5-year seasoning rule, the earned-income test, no MAGI phase-out, who actually benefits, and the mistakes to avoid.
A plain-English guide to the 2026 kiddie tax: the three-tier threshold that taxes a child's unearned income at the parent's marginal rate, who's covered by age and student rules, Form 8615 vs Form 8814 traps, how UTMA, 529, and custodial accounts interact, plus planning moves and common mistakes.
How to use the 72(t) SEPP rule to withdraw from an IRA or 401(k) before age 59½ without the 10% early-withdrawal penalty. The three calculation methods, the allowable interest rate, the modification lock, retroactive penalties for busting a plan, account splitting, FIRE use, and the mistakes that cost people the most.
A practical 2026 guide to the Medicaid Asset Protection Trust: what a MAPT is, the five-year look-back and transfer penalty, income-only design, keeping the right to live in your home, preserving step-up in basis, and how a MAPT compares with gifting, an ILIT, and a Medicaid-compliant annuity.
How a charitable gift annuity works in 2026: ACGA suggested rates by age, the split-interest deduction, tax-free return of principal, capital-gain spreading on appreciated stock, immediate vs deferred CGAs, the SECURE 2.0 one-time QCD election, and how a CGA compares to a charitable remainder trust and a commercial annuity.
A practical QSBS Section 1202 guide for founders and startup investors: the C-corp and five-year holding requirements, the 10 million dollar or 10x exclusion cap, the 2025 OBBBA tiered 3, 4, and 5 year rules with the 15 million dollar limit, Section 1045 rollovers, and state conformity traps.
A balanced, plain-English guide to Fixed Index Annuities (FIAs) for U.S. retirement savers: how index crediting actually works, participation rates vs caps vs spreads, surrender charge schedules, income riders and their real cost, tax deferral, inflation and opportunity cost, who FIAs fit, and how they compare to MYGAs, variable annuities, and SPIAs.
A practical guide to the US expatriation exit tax: who counts as a covered expatriate under the three tests, the mark-to-market deemed sale of worldwide assets, special rules for deferred comp, IRAs, and non-grantor trusts, the Section 2801 succession tax on US heirs, Form 8854, dual-citizen and minor exceptions, and exit-planning basics.
A practical U.S. guide to Qualified Opportunity Zone (QOZ) tax benefits and Qualified Opportunity Funds (QOF): capital gains deferral to the 2026 recognition date, the permanent 10-year FMV step-up, the expired 5- and 7-year basis breaks, the 180-day window, the 90% asset test, substantial improvement, risks, and Forms 8949, 8996, and 8997.
A practical guide to how Social Security retirement benefits are taxed in 2026: how to calculate provisional (combined) income, the 50% and 85% taxability tiers, which states still tax benefits, and Roth conversion and withdrawal-sequencing strategies with real retiree examples.
A practical 2026 guide to the Deferred Sales Trust (DST) — how the IRC Section 453 installment-sale structure defers capital gains tax on a business or highly appreciated real estate, how it compares to a 1031 exchange, the liquidity and diversification upside, the IRS scrutiny you should weigh, real fee ranges, and who it actually fits.
How estate tax portability and the DSUE (Deceased Spousal Unused Exclusion) election actually work: filing a timely Form 706, the Rev. Proc. 2022-32 late-election relief window, portability versus a credit shelter trust, why GST exemption is not portable, the 2026 exemption sunset, and remarriage rules.
A practical 2026 guide to Medicare IRMAA, the income-related monthly adjustment amount on Part B and Part D. How MAGI sets the surcharge tiers, the 2-year lookback, the bracket cliff effect, which income counts, planning levers to stay under, and appealing with Form SSA-44.
How the US capital loss carryover works in 2026: netting short and long-term gains, the $3,000 ordinary-income limit, indefinite carryforward, wash-sale traps, loss at death, divorce splits, and tax-loss harvesting done right.
A practical 2026 guide to municipal bond tax-exempt income: how muni interest escapes federal and often state tax, taxable-equivalent yield by bracket with a worked table, GO vs revenue bonds, the de minimis rule, AMT, Social Security interaction, and individual bonds vs muni funds.
A plain-English guide to the U.S. generation-skipping transfer tax: the flat top-rate (~40%) charge on transfers to skip persons, the GST exemption and its 2026 sunset context, direct skips versus taxable terminations and distributions, dynasty trusts, exemption allocation, and the mistakes that quietly wreck a plan.
A practical 2026 guide to 529 education savings plan tax benefits for U.S. families. Covers tax-free federal growth and qualified withdrawals, how state income deductions and credits differ, what counts as a qualified expense including K-12 and student loan repayment, the SECURE 2.0 529-to-Roth IRA rollover rules, gift-tax super-funding, the penalty on non-qualified withdrawals, prepaid versus savings plans, and how grandparent-owned accounts affect FAFSA.