Individual Retirement Account Answer Book
Description:
The Thirteenth Edition of Individual Retirement Account Answer Book is designed to provide quick, accurate, and timely information pertaining to traditional and Roth IRAs that concerns accountants, attorneys, financial planners, mutual fund brokers, and other pension professionals. It also contains discussions of SIMPLE IRAs, which continue to be powerful tools for retirement and estate planning and for achieving other long-range financial goals. The Thirteenth Edition brings practitioners up to date on congressional and administrative agency actions affecting all IRAs and the Coverdell ESA, including: Changes effected by the Pension Protection Act of 2006: Rollover of qualified plan assets to IRAs by non-spouses; Permanency of IRA contribution limit increases and catch-up contribution provisions (that otherwise would have expired); Modified adjusted gross income (MAGI) thresholds to be adjusted for inflation; Saver s tax credit made permanent with adjustment of income limits for inf
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