Multiple web search results confirm the introduction of the Charity Parity Act in both the House and Senate to allow QCDs from employer-sponsored retirement plans like 401(k)s.

Three independent web sources confirm that QCDs are available to individuals aged 70½ or older and must be transferred from an IRA to a qualifying nonprofit.

While the provided evidence for claim 2 contains dictionary definitions, the context from claim 0 and 1 establishes that QCDs currently only apply to IRAs. The 'Charity Parity Act' is specifically designed to remove the need to roll over 401(k) funds to an IRA first, implying that the current law requires this step.

Multiple web sources confirm that IRMAA (Income-Related Monthly Adjustment Amount) increases Medicare Part B and Part D premiums for higher earners.

Multiple sources confirm that QCDs are excluded from the donor's taxable income.

Multiple sources confirm that QCDs can satisfy Required Minimum Distributions (RMDs) and that RMDs generally begin at age 73.

Although the 'Evidence for claim 8' section was empty, the evidence provided for claim 6 explicitly states: 'The maximum annual QCD limit per individual is $111,000 in 2026.'

Although the 'Evidence for claim 9' section was empty, the evidence provided for claim 6 explicitly states: 'Married couples can each make a QCD up to this limit from their respective IRAs.'