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Wash Sale Rule 2026: How It Works and How to Avoid It
How the wash sale rule (IRC Section 1091) disallows a tax loss, the 61-day window, the IRA basis trap, substantially identical securities, and Form 8949 reporting.
Profit Sharing Plan: 2026 Limits and How It Works
How a profit sharing plan works in 2026: the $72,000 section 415(c) annual additions cap, the 25% employer deduction limit, allocation formulas, and taxes, with primary IRS sources.
Cash Balance Plan: How It Works and 2026 Contribution Limits
Cash balance plan contribution limits for 2026: age-based maximums, three IRS limits ($290,000 benefit, $360,000 comp cap), plus how to stack a 401(k).
Variable vs Fixed Annuity: 2026 Comparison Guide
Variable vs fixed annuity in 2026: a fixed annuity credits a set rate and protects principal; a variable annuity invests in subaccounts where you can lose money. Same tax treatment, different fees and risk.
1035 Exchange: How Tax-Free Insurance and Annuity Swaps Work
A 1035 exchange lets an owner swap one insurance or annuity contract for a like-kind contract tax-free under IRC Section 1035. Learn the like-kind ladder, basis carryover, partial-exchange 180-day rule, MEC carryover, and reporting.
What Is a QLAC? 2026 Rules and $210,000 Limit
A QLAC is a qualifying longevity annuity contract held in a traditional IRA or workplace plan. See the 2026 $210,000 premium limit, the age-85 rule, and how it defers RMDs, with IRS sources.
Roth 401k Withdrawal Rules: 2026 Qualified Distributions, Penalties & RMDs
How Roth 401(k) withdrawal rules work in 2026: qualified vs non-qualified distributions, the five-year clock, the age 59.5 test, the 10% penalty, pro-rata earnings, and the 2024 end of lifetime RMDs. Educational, IRS-sourced.
Excess IRA Contribution: 2026 Penalty and How to Fix It
An excess IRA contribution triggers a 6% excise tax each year until corrected. See the 2026 limits, the penalty rules, and three ways to fix it before your deadline.
60-Day Rollover Rule: Deadline, Limits, and Waivers (2026)
The 60-day rollover rule gives you 60 calendar days to redeposit an IRA or retirement plan distribution tax-free. Learn the deadline, once-per-year limit, 20% withholding trap, and IRS waiver routes.
What Is a Rollover IRA? 2026 Rules, Taxes and Limits
A rollover IRA holds money moved from a 401(k) and works like a traditional IRA. See 2026 IRS rules, tax treatment, contribution limits and common pitfalls.