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Ira

Вноски в IRA, проследяване и планиране на пенсиониране

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15 август 2026 г.17 минути четене

Лимитът за вноски в IRA скочи до 7 500 USD за 2026 г.: Вашето ръководство за първото голямо увеличение от години за фрийлансъри и собственици на малък бизнес

Лимитът за вноски в IRA се повишава до 7 500 USD за 2026 г. — първото увеличение на основния лимит от 2023 г. насам — плюс нова допълнителна вноска от 1 100 USD за хората над 50 г. Научете кой отговаря на условията, как се съчетава със Solo 401(k) и SEP и как фрийлансърите могат да се възползват от допълнителното пространство преди 15 април 2027 г.

Mike Thrift

iraretirement-savingsretirement-planning

30 юли 2026 г.7 минути четене

TrumpIRA.gov and the Federal Saver's Match: What Self-Employed Workers Should Know Before 2027

TrumpIRA.gov, a Treasury-run IRA marketplace launching January 1, 2027, will list providers capped at a 0.15% expense ratio with no account minimums and connect eligible savers to a Federal Saver's Match of up to $1,000 a year — a 50% match on the first $2,000 contributed. Here is how it fits alongside a SEP-IRA or Solo 401(k), and why accurate books determine the contribution you can actually make.

Mike Thrift

iraretirement-savingsself-employment

18 юли 2026 г.9 минути четене

QLACs in 2026: How the $210,000 Qualifying Longevity Annuity Contract Limit Shrinks Your RMDs

A QLAC lets you move up to $210,000 — the 2026 SECURE 2.0 lifetime limit — from a traditional IRA, SEP-IRA, or 401(k) into a deferred annuity the IRS excludes from RMD calculations until payments start, as late as age 85. Here are the rules, a worked example, and the break-even math showing when to skip it.

Mike Thrift

retirement-planningtax-planningira

18 юли 2026 г.8 минути четене

Trump Account Gift Tax Rules: The IRS Safe Harbor That Spares Most Families From Form 709

IRS Revenue Procedure 2026-25 (June 29, 2026) creates a gift tax safe harbor for Trump Account contributions: individual donors whose total gifts to a child stay under the $19,000 annual exclusion owe no Form 709 filing, resolving the future-interest question raised by the accounts' lock-up until age 18.

Mike Thrift

taxtax-planningtax-compliance

10 юли 2026 г.7 минути четене

Solo 401(k) vs. SEP IRA: Which Saves the Self-Employed More Tax in 2026?

A freelancer earning $80,000 net self-employment income can shelter roughly $43,070 in a Solo 401(k) versus $18,570 in a SEP IRA in 2026 — the gap comes entirely from the $24,500 employee-deferral bucket that SEP IRAs don't offer.

Mike Thrift

self-employmentretirement-savingsira

3 юни 2026 г.11 минути четене

Inside the Coin Shop Ledger: AML Compliance, Spot-Price Inventory, and Buy-Sell Spread Accounting for Bullion and Numismatic Dealers

A working guide for owner-operators of coin and bullion shops covering ASC 606 revenue streams, spot-price inventory methods, Form 8300 and 1099-B triggers, 31 CFR 1027 AML duties, Section 408(m) IRA fulfillment, and the KPIs (buy-sell spread, turn-earn index, GMROI) that separate profitable shops from break-even ones.

Mike Thrift

inventorybookkeepingcompliance

19 май 2026 г.10 минути четене

The 0.5% AGI Floor on Charitable Gifts: Preserving Your Deduction in 2026 With Bunching, DAFs, and QCDs

Starting in 2026, OBBBA imposes a 0.5% AGI floor on itemized charitable contributions and caps top-bracket deductions at 35 cents per dollar. Bunching gifts, funding a donor-advised fund, and making qualified charitable distributions from an IRA recover most of the lost benefit for typical itemizing donors.

Mike Thrift

charitable-givingtax-planningtax-deductions

18 май 2026 г.12 минути четене

Section 514 UDFI Demystified: How Nonprofits, Foundations, and Self-Directed IRAs Get Taxed on Borrowed-Money Investments

How Section 514 of the Internal Revenue Code taxes leveraged investments held by 501(c)(3) organizations, private foundations, and self-directed IRAs — including the debt/basis percentage calculation, Form 990-T mechanics, the 12-month look-back on sale, and the Section 514(c)(9) real estate exception for schools and pension trusts.

Mike Thrift

taxnonprofitreal-estate

18 май 2026 г.13 минути четене

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.

Mike Thrift

compliancepayrollsmall-business

17 май 2026 г.10 минути четене

MLP K-1 Tax Issues: UBTI, Section 751, and Multi-State Filings for Individual Investors

How individual MLP investors actually owe tax — UBTI on IRA-held units crosses the $1,000 Form 990-T threshold faster than expected, Section 751 reclassifies part of any sale gain as ordinary income, and the K-1's state schedule can force nonresident filings in operating states. Includes practical thresholds and basis-tracking rules.

Mike Thrift

taxpartnershipsira

16 май 2026 г.11 минути четене

Section 4975 Prohibited Transactions: How Self-Directed IRA and Solo 401(k) Owners Avoid the Disqualified Person Trap

Section 4975 of the Internal Revenue Code defines disqualified persons and the six categories of forbidden transactions with self-directed IRAs and Solo 401(k)s. Violations trigger a 15 percent annual excise tax — and, for IRAs, deemed distribution of the entire account back to January 1.

Mike Thrift

irasolo-401kretirement-plans

16 май 2026 г.12 минути четене

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.

Mike Thrift

taxtax-deductionsestate-planning

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