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H&r block free efile Publication 936 - Additional Material Prev  Up  Next   Home   More Online Publications
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Help for Victims of Ponzi Investment Schemes

 

The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes.

  • Revenue Ruling 2009-9 provides guidance on determining the amount and timing of losses from these schemes, which is difficult and dependent on the prospect of recovering the lost money (which may not become known for several years).

  • Revenue Procedure 2009-20 simplifies compliance for taxpayers by providing a safe-harbor means of determining the year in which the loss is deemed to occur and a simplified means of computing the amount of the loss.  

For an overview of this guidance, see IRS Commissioner Doug Shulman's March 17, 2009, testimony before the Senate Finance Committee on tax issues related to Ponzi schemes.

Questions and Answers

  • FAQs Related to Ponzi Scenarios for Clawback Treatment

  • Do you have questions on what to do if you've invested in a Ponzi scheme? If so, these questions and answers may help.

  • Do you have questions on what to do if you took a tax loss due to a Ponzi scheme investment but later recovered some of your investment? If so, these questions and answers on the tax treatment of distributions received from a trustee/receiver may help. A trustee or receiver may use this information to respond to questions from investors and may include a copy of these questions and answers with any distributions sent to investors.
Page Last Reviewed or Updated: 14-Mar-2014

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H&r block free efile 6. H&r block free efile   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. H&r block free efile If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. H&r block free efile These additional contributions cannot be made with after-tax employee contributions. H&r block free efile You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. H&r block free efile The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. H&r block free efile Figuring catch-up contributions. H&r block free efile   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. H&r block free efile Qualified retirement plans. H&r block free efile (To determine if your plan is a qualified plan, ask your plan administrator. H&r block free efile ) 403(b) plans. H&r block free efile Simplified employee pension (SEP) plans. H&r block free efile SIMPLE plans. H&r block free efile   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. H&r block free efile For 2013 the limit is $5,500, unchanged for 2014. H&r block free efile    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. H&r block free efile    Catch-up contributions do not affect your MAC. H&r block free efile Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. H&r block free efile You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. H&r block free efile Prev  Up  Next   Home   More Online Publications