<p>Thorough analysis of the 15 different types of IRAs, including the IRA, the Roth IRA, the education IRA, the SIMPLE IRA and the deemed IRA. Provides comprehensive coverage of the taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, state taxes and the tax rules applicable to beneficiaries.</p>

Taxation of Individual Retirement Accounts, 2011

Business & Money

David J. Cartano, J.D.

Accounting

A comprehensive how-to reference that provides clear and reliable guidance on the latest tax treatment for limited liability companies  and what it means for your clients. Its all-inclusive and will streamline your research. Analysis of all federal issues applicable to LLCs with a reference to every private letter ruling, IRS Regulation and Code Section, Revenue Rulings and Cases; State-by-state analysis of state tax laws and filing requirements; Guidance on preparation of most common LLC tax forms

Federal and State Taxation of Limited Liability Companies (2012)

Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

Federal and State Taxation of Limited Liability Companies (2013)

CCH, Inc.

Taxation of Compensation and Benefits brings together all areas of compensation and benefits law. The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes. The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights. The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

Taxation of Compensation and Benefits (2012)

Economics

Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Taxation of Individual Retirement Accounts, 2012

Taxation of Individual Retirement Accounts, 2013

Taxation of Individual Retirement Accounts, 2014

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Books by David J. Cartano, J.D.