Individual Retirement Account Answer Book

This comprehensive guide to IRAs will help administrators, financial planners, employers, and participants stay up-to-date with the latest developments in the field of IRAs. it explains the new minimum distribution rules under the proposed regulations under code Section 401(a)(9) And The expanded rollover options available under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). it gives you straightforward answers to all your IRA questions, including: How has EGTRRA affected IRAs? Under what circumstances may an IRA be pledged? What alternatives are available for transfers made in connection with divorce? How do the new estate tax rules under EGTRRA affect planning for large IRAs? How can an IRA beneficiary be changed after the death of the IRA owner? Covering the full range of IRA issues -- contributions, investments, distributions, taxation, reporting, disclosure, and rollovers -- this is the only reference you need to keep abreast of this rapidly changing field.Lockwood, Steven G. is the author of 'Individual Retirement Account Answer Book' with ISBN 9780735523616 and ISBN 0735523614.