Individual Retirement Account Answer Book, Twelfth Edition

Aimed at attorneys, accountants, financial planners, and insurance advisors, this resource provides comprehensive coverage of all types of IRAs and Coverdell Education Savings Accounts. The 12th edition incorporates congressional and administrate agency actions, including the passage of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 and the Supreme Court's decision in Rousey v. Jacoway; new rollover maneuvers; and estate tax rules under the Economic Growth and Tax Relief Reconciliation Act of 2001. The material is presented in a question and answer format. A list of questions allows the reader to locate specific topics by question and page numbers. The volume includes practice pointers, worksheets, numerous examples, and useful addresses and telephone numbers. The appendices contain IRS Publication 590 and tables of private letter rulings, Internal Revenue Code and Treasury regulations and rulings, DOL opinion letters, and cases. Annotation ©2006 Book News, Inc., Portland, OR (booknews.com)