" ... contains a comprehensive examination of the tax and non-tax rules governing IRAs, and the use of their tax-favored status in retirement planning. This portfolio features practical advice along with a detailed discussion of the required provisions and federal income taxation of individual retirement annuities and traditional individual retirement accounts created under [section] 408, and Roth IRAs created under [section] 408A. Both individual retirement accounts and individual retirement annuities are referred to herein as IRAs."
Title from title screen (viewed May 28, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Types of IRAs Required provisions Federal Income tax aspects of IRAs Prohibited transactions Investment restrictions on IRAs Obtaining IRS approval of IRAs Withholding, reporting and disclosure rules for IRAs Other tax aspects of IRAs Non-tax rules for IRAs Roth IRAs Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.