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Retirement Plan Checkup Your retirement plan savings (that is, qualified plans and IRAs) are important to your financial well-being for several reasons. Right now, they are one of the last places you can accumulate income without currently paying tax.   New Kiddie Tax Rules Special kiddie tax rules apply to children under age 18 who have unearned income of more than $1,700 in 2007. Unearned income generally includes all income except wages, salaries, and self-employed earnings (i.e., dividends and interest).   New Tax Law Benefits Small Business Owners Congress recently passed and the President has signed yet another new tax law. This latest effort is called the Small Business and Work Opportunity Tax Act of 2007 (the Act).