Individual Retirement Account Answer Book

The latest edition of a reference for attorneys, accountants, financial planners, and insurance advisers comes up to date on congressional and administrative agency actions affecting IRAs and Coverdell Education Saving Accounts. New information includes new regulations governing required minimum distributions; catch-up contribution provisions for taxpayers age 50 or over; deemed IRAs under qualified retirement plans; expanded rollover options; estate tax rules and planning for large IRAs; new proposed rules regarding the valuation of life insurance contracts; treatment of nonqualified distributions from Roth IRAs; taxes and penalties that may apply to a Coverdell ESA; and instructions for completing Forms 5498, 1099-R, and 1099-Q. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)