Taxes

Economic Security Planning, Inc. Today’s column addresses the possibility of suspending a retirement benefit to then get spousal benefits, when spousal benefits can be paid, suspending a benefit after receiving disability, potential merits of early filing and voluntarily paying into Social Security. Larry Kotlikoff is a Professor of Economics at Boston University and the founder
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Getty Everyone’s heard the stories of celebrities who died without a proper estate plan in place. It’s been a hot topic in the last few years with Prince and Aretha Franklin serving as unfortunate faces of the phenomenon. But it’s not just freewheeling entertainers. Abraham Lincoln – a lawyer by trade – didn’t have one either, which leads
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DETROIT, MI – JULY 24: Democratic presidential candidate U.S. Sen. Elizabeth Warren (D-MA) … [+] participates in a Presidential Candidates Forum at the NAACP 110th National Convention on July 24, 2019 in Detroit, Michigan. The theme of this years Convention is, When We Fight, We Win. (Photo by Bill Pugliano/Getty Images) Getty Images You’ve heard
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null Getty There’s no question that the world of news is changing. The chances are that you’re accessing this piece from your mobile device, a departure from the way that we consumed our news a decade ago. Now, the news landscape may be changing again. Once deeply connected to for-profit organizations, media outlets are considering
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Tax Notes Talk podcast is a weekly discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations. You can listen to Tax Notes Talk on iTunes, Spotify, Google Play and on the Tax Notes website. The podcast episode’s transcript below has been edited for length and clarity. 
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Economic Security Planning, Inc. Today’s column addresses the calculation and availability of spousal benefits, the timing of a restricted application, spousal benefits for someone who’s not eligible for retirement benefits, the earnings test and child’s benefits and how spousal benefit rates are determined. Larry Kotlikoff is a Professor of Economics at Boston University and the
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What is considered a “qualified higher education expense,” or QHEE, for a 529 withdrawal has changed over the years. What was once a relatively restrictive definition has become more flexible due to the extensive work of advocates and legislators. It is important to remember that money in a 529 account can always be withdrawn at
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Share to facebook Share to twitter Share to linkedin The senator pledged not to raise taxes on the middle class. Sean Rayford/Getty Images This is a developing story. Topline: Responding to pressure from critics and Democratic rivals, Senator Elizabeth Warren outlined her plan to fund “Medicare For All” without raising taxes on the middle class,
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If you’re running a company, you’re about to discover new costs. Around the country, fires and … [+] floods are shutting down businesses and raising their expenses. You need to figure out how to pay these new hidden “taxes.” AFP via Getty Images If you’re running a company, you’re about to discover new costs that
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According to a story by Maggie Habberman of theNew York Times, our President has decided that he is no longer a New Yorker, but rather a Floridian. I doubt very much that President Trump reads my stuff. Nonetheless, in response to his complaint that the Tax Cuts and Jobs Act was killing him, I wrote
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DES MOINES, IOWA – NOVEMBER 1, 2019: Democratic presidential candidate Sen. Elizabeth Warren (D-MA) … [+] before the start of the Liberty and Justice Celebration. (Photo by Scott Olson/Getty Images) Getty Images Democratic presidential candidate Elizabeth Warren has, as promised, released a plan to pay for her Medicare for All health insurance plan. She has come
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Most multinationals expect that public country-by-country reporting will become a reality within the next few years — even if politicians can’t yet agree on the proposals. Getty In surveys conducted in 2018 and 2019, Deloitte (which has been tracking business reactions to base erosion and profit-shifting initiatives) found that over 75 percent of multinational respondents see public CbC
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Economic Security Planning, Inc. Today’s column addresses the rate of spousal benefits after early retirement benefits, drawing on multiple exes’ records, changing the start date of benefits after filing, eligibility for survivor benefits in a domestic partnership and when delayed retirement credits are applied to benefit payments. Larry Kotlikoff is a Professor of Economics at
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We are entering the giving season when the majority of charitable donations are made. Most affluent individuals make charitable donations, but the vast majority continue to simply pay cash. That’s the most expensive and inefficient possible method to benefit their charitable causes. It’s easy to write a check or pull out your credit card, but
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