A review of the IRS and plan rules that can affect how participants can draw down their pre- and post-tax retirement accounts. The Internal Revenue Service requires certain distributions from ...

Note: This article is part of Morningstar's 2018 Guide to IRAs special report. A version of this article appeared on Oct. 10, 2016. At first blush, the term "pro rata" sounds like the worst type of ...

Although the majority of small businesses in the United States operate as sole proprietorships, many companies have multiple owners. If these multiple-owner companies are legally structured as regular ...

Q. Hi Dan. In your last column you wrote about “… a rather infamous provision dubbed the ‘pro-rata rule.’” One of my IRAs is non-deductible, so I need to know what that is and why it’s infamous. Can ...

Pro rata ensures equal treatment based on stake or time in financial transactions like mortgages. When shifting insurance mid-plan, pro rata calculations secure partial refunds based on unused ...

Pro rata rights or proportional rights let existing investors keep their ownership stake by investing more when a company raises funding. Pro rata rights, sometimes called proportional rights, are ...

The Delaware Court of Chancery has broad discretion to tailor a remedy to suit a particular situation. The recovery in a derivative action generally goes to the corporation, but that rule is not ...