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Understanding the Alternate Valuation Date: Six Months After Death
The alternate valuation date lets an estate value assets six months after death if it lowers both gross estate and…
H-1B 2026 Lottery: What the $100,000 Fee Means for Employers
From Sept 21, 2025, any new H-1B petition filed must include a $100,000 fee; FY2026 registration and lottery proceed normally.…
Indians May Abandon U.S. Study Plans if OPT and H-1B End, 78% Say So
A poll of nearly 1,200 Indian students found 78% would skip studying in the U.S. if OPT and H-1B end.…
Depreciation Recapture Reduces Section 121 Exclusion on Home Sale
In 2025, Section 121 permits exclusion of up to $250,000 ($500,000 married) if you owned and lived in the property…
Inherited IRA Rules for Pre-2020 Deaths Under Pre-SECURE Act
Pre-2020 inherited IRAs follow stretch IRA rules, letting beneficiaries use life expectancy for RMDs and sometimes the Five-year deferral rule.…
Understanding Prohibited Transactions Between Plans and Disqualified Persons
As of 2025, IRS and DOL increased enforcement on prohibited retirement plan transactions. Immigrants and fiduciaries must avoid transactions with…
Understanding Distributions of Employer Securities and NUA Tax Benefits
As of July 2025, NUA rules enable tax-deferral benefits for employer securities in qualified plans only through lump-sum distributions. Rolling…
Understanding Qualified Health Savings Account Funding Distribution Rules
IRS rules for qualified HSA funding distributions in 2025-2026 raise limits and enforce a strict 12-month eligibility test. Transfers are…