“Third-party posts from Ed Slott’s IRA Blog:”
IRA BLOG
How Plan Loans Work
By Ian Berger, JD IRA Analyst The June 15, 2026 Slott Report outlined the barriers preventing 401(k) and other plan participants from accessing their plan funds while working. The June 24, 2026 article discussed in-plan withdrawals as one way around those barriers....
The Ghost-Life Rule Explained
By Sarah Brenner, JD Director of Retirement Education The SECURE Act of 2019 changed many rules for inherited IRAs. However, it left intact the rules for non-living (non-person) beneficiaries, such as an estate. For these non-designated beneficiaries (NDBs), the same...
The Pro-Rata Rule and the Still-Working Exception: Today’s Slott Report Mailbag
By Andy Ives, CFP®, AIF® IRA Analyst QUESTION: I just wanted to verify that a 403(b) plan is not subject to the pro-rata rule when doing a Roth IRA conversion. Can you please let me know if this is correct? Thanks! Lynn ANSWER: Lynn, You are correct. When doing a Roth...
Trump Accounts: Weird Stuff Keeps Happening
By Andy Ives, CFP®, AIF® IRA Analyst From its onset, I have been a fan of the concept of Trump accounts. Created by the One Big Beautiful Bill Act (OBBBA), this new savings vehicle for children is now up and running as of July 4, 2026. At their core, Trump accounts...
Treasury Announces Initial Trump Account Investment Options
By Ian Berger, JD IRA Analyst On July 1, 2026, the Treasury Department announced the investment options for initial Trump account contributions. In the One Big Beautiful Bill Act (OBBBA), Congress imposed strict investment restrictions on Trump account contributions...
The Pro-Rata Rule and Non-U.S. Citizen Beneficiaries: Today’s Slott Report Mailbag
By Ian Berger, JD IRA Analyst Question: If someone has a SIMPLE IRA and is interested in doing a backdoor Roth IRA conversion, does the SIMPLE IRA count under the pro-rata rule? Answer: The pro-rata rule that determines the taxation of a backdoor Roth IRA conversion...
IRS Provides Fix for Trump Account Gift Tax Issue
By Sarah Brenner, JD Director of Retirement Education In just a few days, on July 4, Trump accounts will be available. As we come down to the wire, the IRS has stepped in to provide a safe harbor to address concerns about potential gift tax issues with contributions....
“The Law of the Plan is the Law of the Land”
By Andy Ives, CFP®, AIF® IRA Analyst When it comes to the rules governing specific workplace retirement plans like a 401(k), there are the foundational rules dictated by law, and there are “in-house rules” put into place by the plan itself. Plans can choose to be far...
Required Minimum Distributions and Excess Contributions: Today’s Slott Report Mailbag
By Sarah Brenner, JD Director of Retirement Education Question: Can required minimum distributions (RMDs) from 403(b) plans be aggregated and taken from one account? Answer: Yes, it is allowed to aggregate RMDs from multiple 403(b) plans and take the total from one of...
Ed Slott’s Elite IRA Advisor Group (Ed Slott Group) is a membership organization owned by Ed Slott and Company, LLC. Qualifying criteria for membership includes completing specified educational courses offered by Ed Slott Group. Ed Slott Group membership requirements include the payment of annual dues. Logos and/or trademarks are property of their respective owners and no endorsement of (Robin Naylor) or (Sprylen Wealth Management) is stated or implied. Ed Slott Group and Ed Slott and Company, LLC are not affiliated with Sprylen Wealth Management.
For the detailed requirements of Ed Slott’s Elite IRA Advisor Group, please visit: https://www.irahelp.com/
Phone (253) 638-7121
Sprylen Wealth Management, LLC is a registered investment adviser in the state of Washington. The Adviser may not transact business in states where it is not appropriately registered or exempt from registration. Individualized responses to persons that involve either the effecting of transactions in securities or the rendering of personalized investment advice for compensation will not be made without registration or exemption. Most states exempt us for up to 6 clients.