Author Archives: Denise Appleby

About Denise Appleby

Currently operate own retirement-consulting service firm, Appleby Retirement Consulting Inc, which offers technical consulting and writing services on retirement plans, such as Traditional IRAs, SEP IRAs, SIMPLE IRAs, profit sharing plans, money purchase pension plans, 401(k) plans and 403(b) arrangements as well as general retirement related issues. Services provided by Appleby Retirement Consulting include the following:  Technical consultation on retirement plan related issues for IRAs and defined contribution plans.  Content for newsletters, brochures, sales sheets, websites and other written material on retirement plans and retirement planning.  Editing content for newsletters, websites and other written material for technical accuracy and target audience comprehension  Training on IRAs ( basic and advance) and defined contribution ( basic) topics Specialties Retirement assessment and analyses, including determining which retirement plan is most suitable for a business or individual. Written communications to plan sponsors and custodians including letters of inquiry or appeal, retirement content creation for websites and newsletters; retirement marketing material creation and design. IRA related calculations-such as SEPP, NIA for recharacterization and RMDs.

Denise Appleby

Denise Appleby (Sep 26, 2011)

I have read a number of conflicting views on the Roth conversion issue that relates to people over 59½. So I turn to you. I am 62 years of age. I have had a regular Roth IRA  for over five … Continue reading →

Posted in Five Year Rule for Roths, IRA Cataegories, Roth IRA, Roth IRA Categories | Leave a comment

Denise ApplebyPlease mark Your IRA Calendar with the following deadlines

Denise Appleby (Sep 19, 2011)

October 17: Deadline to recharacterize a 2010 Roth Conversion or IRA Contribution. October 31: Deadline to provide trust documentation to the IRA custodian, if the IRA owner died during 2010 and the beneficiary of the IRA is a qualified trust. … Continue reading →

Posted in 401(k), Beneficiary Forms, Distributions, Inherited IRAs, Required Minimum Distributions | Leave a comment

Denise ApplebyReminder:Charitable Donations from IRAs Extended to 2011

Denise Appleby (Sep 16, 2011)

President Obama signed the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 on Friday, December 17, 2010, which includes a provision that extended the qualified charitable distribution (QCD) provision. The QCD provision applies to  IRA owners and … Continue reading →

Posted in Charities, Distributions, RMD | Tagged | Leave a comment

Denise ApplebySubstantially Equal Periodic Payments (A Doorway to Penalty Free Distributions)

Denise Appleby (Jul 09, 2011)

by Denise Appleby, CISP, CRC, CRPS, CRSP, APA Generally, taxable distributions from IRAs, qualified plans or 403(b) accounts are subject to a 10% excise tax (early distribution penalty), if the distribution occurs before the owner reaches age 59 ½. However, … Continue reading →

Posted in 401(k), Distributions, IRA Cataegories, Penalties | Tagged , , , , , | Leave a comment

Denise ApplebyNaming Your IRA or 401k Beneficiary In Your Will May Not Work

Denise Appleby (May 27, 2011)

By Denise Appleby, CISP, CRC, CRPS, CRSP, APA  If you named your Will as the beneficiary of your IRA, 401(k), 403(b) or other retirement account, including stating “As per my Will” or “Will” on your beneficiary designation form, you need … Continue reading →

Posted in 401(k), Beneficiary Forms, IRA Cataegories | Tagged , , , | 1 Comment