For decades, the United States had a top marginal tax rate as high as 50, 70 and even 90 percent.1 As a matter of fact, for the past 50 years there have only been five years (1988 to 1992) when the top marginal tax...
By 2012, nearly $7 trillion of retirement plan assets will be rolled into individual retirement accounts (IRAs). Indeed, for most, the IRA will be their primary source of income during retirement. With the demise of...