State Auto-IRA Mandates in 2026: CalSavers, Illinois Secure Choice, and OregonSaves Compliance Guide
Twenty-two states now require small employers to offer retirement savings or face penalties up to $750 per employee. A practical guide to CalSavers, Illinois Secure Choice, OregonSaves, headcount thresholds, registration deadlines, exemption rules, and the compliance traps that trigger non-compliance notices in 2026.
The IRA 60-Day Rollover Trap: How One Tax Attorney's $65,000 Mistake Rewrote the Rules for Every American Retirement Saver
After Bobrow v. Commissioner, the once-per-year IRA rollover limit aggregates every traditional, Roth, SEP, and SIMPLE IRA you own. Here is how the rule works, what a violation costs, and the trustee-to-trustee transfer that sidesteps the cap entirely.
The Section 691(c) Deduction: How IRA Beneficiaries Recover Estate Tax
Beneficiaries of taxable estates can claim a Section 691(c) income tax deduction for federal estate tax already paid on inherited IRAs and other IRD assets. This guide covers eligibility, the with-and-without calculation, where to claim it on Schedule A, and the errors that cost families six figures.
Solo 401(k) vs. SEP-IRA in 2026: Picking the Self-Employed Retirement Plan That Actually Shelters the Most Income
A 2026 comparison of solo 401(k) and SEP-IRA plans for the self-employed, with contribution math at $60K, $120K, and $300K of net income, SECURE 2.0 Roth catch-up and super catch-up rules, setup deadlines, and a decision framework for picking the plan that shelters the most income.
ABLE Accounts in 2026: How Section 529A Lets People With Disabilities Save $19,000 a Year Tax-Free Without Losing SSI or Medicaid
A 2026 guide to ABLE accounts under IRC Section 529A — the new age-46 eligibility cutoff that makes 6 million more Americans (including 1 million veterans) eligible, the $19,000 annual contribution cap, the $100,000 SSI shelter, the unlimited Medicaid shelter, qualified disability expenses, the ABLE to Work multiplier up to $34,650, and how to avoid Medicaid clawback at death.
HSA vs FSA vs HRA in 2026: The Practical Playbook for Picking, Stacking, and Not Forfeiting Your Health Dollars
A 2026 walk-through of HSA, FSA, and HRA rules with the new contribution limits, the limited-purpose FSA stack that adds up to $7,800 of pre-tax room, and how small employers can use ICHRA and QSEHRA to compete with corporate benefits.
The Mega Backdoor Roth Playbook: How High Earners Can Funnel an Extra $47,500 Into Tax-Free Retirement Accounts in 2026
The mega backdoor Roth routes up to $47,500 of after-tax 401(k) contributions into a Roth bucket for 2026, on top of the standard $24,500 employee deferral, by converting after-tax dollars through an in-plan Roth conversion or in-service distribution to a Roth IRA. The IRS Section 415(c) total cap of $72,000 ($80,000 if age 50+) covers contributions from all sources combined, and converting promptly keeps the taxable earnings drag near zero.
Section 457(b) and 457(f) Deferred Compensation Plans: How Nonprofit, Government, and School Employees Stack Pre-Tax Savings on Top of a 403(b) or 401(k)
A detailed 2026 guide to Section 457(b) and 457(f) deferred compensation plans — how public-sector and nonprofit employees can stack a 457(b) on top of a 403(b) or 401(k) for up to $65,000 in deferrals, when the special three-year catch-up reaches $49,000, and how 457(f) vesting can trigger a tax bomb under Section 409A.
Section 457(b) and 457(f) Deferred Compensation Plans: Stacking Pre-Tax Savings on a 403(b) or 401(k)
A 2026 guide to Section 457(b) and 457(f) plans — how public-sector and nonprofit employees can defer up to $49,000 pre-tax by stacking a 457(b) on a 403(b), and how nonprofit executives use 457(f) without triggering the substantial-risk-of-forfeiture tax trap.
Section 7702B Qualified Long-Term Care Insurance: Age-Indexed Deductions, Hybrid Life-LTC Policies, and Section 1035 Exchanges
Section 7702B sets the federal rules that decide whether a long-term care policy delivers deductible premiums, tax-free benefits, and tax-free 1035 exchanges. This guide breaks down the 2026 age-indexed deduction limits, the $430 per-diem cap, hybrid life-LTC mechanics, and the planning patterns that move trapped cash value into care coverage without recognizing gain.
Form 5498 Decoded: The IRA Tax Form You Never File but Should Read Line by Line
Form 5498 reports IRA contributions, rollovers, Roth conversions, and the December 31 fair market value, and arrives in late May after you have already filed. A box-by-box reading of the fourteen lines, how to reconcile each with Forms 1099-R, 8606, and 5329, and the specific traps that trigger CP2000 notices and the 6% excess-contribution penalty.
Qualified Charitable Distributions in 2026: A $111,000 Tax-Free Path From IRA to Charity
A complete 2026 guide to Qualified Charitable Distributions — the IRS-sanctioned strategy that lets retirees age 70½ and older route up to $111,000 from an IRA directly to a qualified charity without recognizing the distribution as taxable income.