ENDANGERED SPECIES

摘要

Republicans don't vote for tax increases, but they do sometimes go for "loophole closing." Here are some tax-minimizing schemes that could be in danger. IRA stretch-out. A retirement account left to youngsters can be kept alive over the heirs' life spans. A few months ago a Republican-run Senate Finance Committee approved a tax bill in which next-generation heirs would have only five years to empty large accounts. The stretch is probably doomed. That means an estate plan in which IRAs are a centerpiece might need redoing. You might want to use the IRA for charitable bequests and other assets for helping the grandchildren.