| 000 | 02565nab a2200289 c 4500 | ||
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_c140150 _d140150 |
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| 003 | ES-MaIEF | ||
| 005 | 20230612180532.0 | ||
| 007 | ta | ||
| 008 | 190308t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_954531 _aNowotny, Gerald |
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| 245 | 0 |
_aParts unknown! _bthe benefits of Malta pension schemes for U.S. taxpayers _c Gerald Nowotny |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aSince the enactment of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, interest in the use of qualified retirement plans has increased. However, qualified retirement plans are not without their limitations and complications. For the closely held business owner, the controlled group and affiliated service group rules serve to limit the ability of business owners to discriminate in their own favor or to create duplicate pension arrangements to multiply the benefits of pre-tax contributions and tax deferral. The challenge of identifying a tax strategy that provides for tax deferral and tax-favored distributions is a difficult planning proposition. This article discusses the planning utility of the Malta pension scheme as a vehicle that provides tax deferral and tax-favored distributions in a manner that is more powerful than a Roth IRA. The late Anthony Bourdain’s “Parts Unknown” was not really about food but rather about discovering the world through sharing the cuisine of and “breaking bread” with citizens from “less travelled” parts of the globe. The use of Malta Pension Plans is not unlike the show, in that Malta is off the grid for most Americans, and the strategy is equally off the grid of most tax planners. The Malta Pension Plan is an excellent alternative to the Roth IRA. The Roth IRA, for all of its benefits, has many limitations. The Malta Pension Plan can fill these planning gaps in a powerful way. This article is an introduction to the Malta Pension Plan. | ||
| 650 | 4 |
_948022 _aPLANES DE PENSIONES |
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| 650 | 4 |
_944403 _aFONDOS DE PENSIONES |
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| 650 | 4 |
_947669 _aMALTA |
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| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
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| 650 | 4 |
_948027 _aPLANIFICACION FISCAL INTERNACIONAL |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_9159577 _oOP 235/2019/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 2, Winter 2019, p. 25-39 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1367&aid=8934 | ||
| 942 | _cART | ||