Quick Reference to IRAs

Quick Reference to IRAs takes you through all the steps involved in establishing, maintaining, and terminating traditional IRAs, Roth IRAs, and Educational IRAs, including: Determining eligibility Income limitations Calculating earned income Timing of and limitations on contributions Rollovers, conversions, and transfers Tax consequences Prohibited transactions involving IRAs and their penalties Administering a spousal IRA Distribution rules and exceptions to penalties Annuity rules In addition, Quick Reference to IRAs provides easy access to all of your IRA planning and compliance issues by incorporating practical aids, such as: Cash flow and income projection charts for clients Roth IRA income limits and IRA deposit and accumulation tables Examples of how IRAs work in varying situations Accurate calculations Sample forms Checklists Practitioner's tips Sample traditional and Roth IRA agreements