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 ...

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 ...

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 ...

Whenever pro-rata rights are involved, you can always smell some drama. When a company raises a financing round, new and old investors often battle it out for the largest stake they can get. While ...