Several provisions have been permanently extended. My favorite is the Qualified Charitable
Distribution (QCDs). QCDs are distributions
made directly from an IRA to a qualified charity. Such distributions may be excluded from
income and counted toward satisfying any required minimum distribution.
Candy is the president and former lead financial planner of Candy J. Lee Financial Planning and Money Management which she founded in 1992, until she retired from providing financial planning and investment advice to individuals June 1, 2016.