Finance, page 5 of 7 — 24 articles published 2026-07-13 ~ 2026-07-23.
A practical SEP-IRA guide for freelancers, sole proprietors, and 1099 contractors in 2026. How the 25% employer contribution works, the ~20% net self-employment math, the employee-coverage catch, late funding deadlines, and how it compares to a Solo 401(k) and SIMPLE IRA.
A practical 2026 guide to the Roth conversion ladder for FIRE and early retirees: how the per-conversion 5-year rule works, filling low tax brackets in gap years, the pro-rata trap, and coordinating conversions with ACA subsidies and IRMAA surcharges.
How the SECURE Act 10-year rule works for inherited IRAs in 2026, including the IRS final regulations on annual RMDs, eligible designated beneficiary exceptions, Roth inherited accounts, and withdrawal sequencing to avoid a Year-10 tax bomb.
A practical 2026 guide to the Net Investment Income Tax (NIIT): the 3.8% Medicare surtax thresholds ($200k single, $250k married filing jointly, $125k married filing separately), which income counts as net investment income, how the lesser-of calculation works, and the planning moves that actually lower the bill.
A complete guide to the Health Savings Account (HSA) for 2026: eligibility rules, the triple tax advantage, contribution limits, HDHP thresholds, the stealth-IRA retirement strategy, HSA vs FSA, and the mistakes that quietly cost people thousands.
A practical 2026 guide to tax-loss harvesting for US investors: how realized losses offset capital gains and up to $3,000 of ordinary income, the short-term vs long-term netting order, the wash-sale rule and how to sidestep it, robo-advisor automation, and the mistakes that quietly erase the benefit.
A working CPA's guide to Section 179 expensing versus bonus depreciation for US businesses in 2026: annual dollar caps and the taxable-income limit, what property qualifies, the heavy SUV and truck vehicle rules, the 179-then-bonus-then-MACRS ordering, state conformity traps, recapture risk, and how to actually choose.
A practical retirement-planner's guide to the QLAC (Qualified Longevity Annuity Contract): how a deferred-income annuity inside your IRA or 401k pays out as late as age 85, escapes RMD math, and hedges the risk of outliving your money — plus SECURE 2.0 changes, tradeoffs, and how to buy.
A practical 2026 guide to Section 409A nonqualified deferred compensation (NQDC) for executives: how deferring salary and bonus beyond 401(k) limits works, the unsecured creditor tradeoff, election and distribution rules, the brutal 20% penalty, and how much to defer.
A practical 2026 guide to the Section 83(b) election for startup founders and early employees with restricted stock or early-exercised options. What it does, the strict 30-day IRS deadline, who should file, the real downside risk, and how to actually mail it.
A practical 2026 guide to cash balance pension plans for business owners, doctors, lawyers, and consultants. How they allow $100k-$300k+ in tax-deductible contributions, why they dwarf 401(k) limits, stacking with a 401(k) and profit sharing, the actuary's role, funding risk, costs, and IRA rollovers at retirement.
A practical, no-jargon guide to how Restricted Stock Units are taxed in the US in 2026 — ordinary income at vesting, the 22% withholding trap that under-withholds high earners, sell-to-cover, cost basis mistakes on your 1099-B, capital gains on later sale, and estimated taxes.
A practical US guide to incentive stock options (ISOs) and the Alternative Minimum Tax. Learn how the bargain element becomes an AMT preference item, how to find your AMT crossover for tax-free exercise, qualifying versus disqualifying dispositions, exercise-and-hold versus exercise-and-sell, the AMT credit in later years, and why 83(b) does not apply to option exercise.
A practical 2026 guide to IRS installment agreements and tax payment plans. Compare short-term, guaranteed, streamlined, and partial-payment (PPIA) options, understand setup fees for online versus mail, see how interest and failure-to-pay penalties keep accruing, learn when a payment plan beats an Offer in Compromise, and walk through Form 9465 and default rules.
How the step-up in cost basis works when you inherit stock in the US, how to figure date-of-death fair market value, the double step-up in community property states, which assets like IRAs do not get a step-up, gifting versus inheriting, and the mistakes that cost heirs the most.
A 2026 guide to the Solo 401(k) for self-employed business owners. How the dual employee-plus-employer contribution works, current limits and catch-ups, the Roth and mega-backdoor angle, how it compares to a SEP-IRA and SIMPLE, deadlines, loans, and Form 5500-EZ.
If you hold highly appreciated employer stock inside a 401(k) or ESOP, a simple IRA rollover can quietly cost you tens of thousands in taxes. This 2026 guide explains the NUA election—paying ordinary income tax only on the cost basis now and long-term capital gains on the appreciation later—plus the lump-sum rules, when NUA beats a rollover, and the mistakes that permanently void it.
A complete guide to the mega backdoor Roth strategy: making after-tax 401(k) contributions up to the IRC §415(c) annual additions limit, converting them to Roth via in-plan conversion or in-service rollover, the 2026 contribution-limit framework, the two hard plan prerequisites, the pro-rata rule, and how it differs from the regular backdoor Roth IRA.
A practical 2026 guide to choosing between an annuity and a lump-sum payout on a pension buyout, 401(k), or lottery win. Walks through present value, longevity, taxes, inflation, and survivor benefits with worked examples and comparison tables.
A practical 2026 guide to resolving IRS tax debt and choosing a tax relief company. How Offer in Compromise, installment agreements, and Currently Not Collectible status actually work, plus how to tell honest firms from scams, what fees are reasonable, and your real odds of a settlement.
A practical 2026 guide to hiring an estate tax planning attorney in the US: the new $15M federal exemption after the OBBBA, state estate and inheritance taxes, trusts, gifting, portability, attorney fees, and the mistakes that cost families the most.
A practical 2026 guide to the Qualified Small Business Stock (QSBS) Section 1202 capital-gains exclusion: eligibility rules, the 5-year hold, stacking and Section 1045 rollovers, state conformity gaps, and the mistakes that quietly blow the exclusion.
A practical 2026 guide to IRS Innocent Spouse Relief under IRC section 6015: the three relief categories, Form 8857 filing steps, the deadlines that actually apply, how divorce changes your options, and when hiring a tax attorney genuinely changes the outcome.
A practical guide to choosing a structured settlement factoring company when selling future payments for a lump sum. Learn how discount rates set your real payout, how the mandatory court-approval process and state SSPA laws protect you, how to compare quotes, fees, and reputation, red flags to avoid, and alternatives like partial sales.