Individual Retirement Account (IRA) Answer Book, Seventeenth Edition

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.

The Seventeenth Edition provides you with:

• Accurate answers to virtually every IRA question
• Clear explanations of IRA reporting and disclosure requirements
• Strategies for tax, estate, and retirement planning
• Full guidelines for establishing traditional and Roth IRAs, SIMPLEs, SEPs, and ESAs
• Tax-cutting tips, examples, calculations, and worksheets
• State rules on taxation of traditional IRA and Roth IRA distributions
• Financial and estate planning strategies involving IRAs

The Seventeenth Edition brings practitioners up to date on important congressional and administrative agency actions and recent judicial decisions that affect all IRAs, the Coverdell ESA, and HSAs, including:

• The Patient Protection and Affordable Care Act and the Reconciliation Act of 2010
• The increase on the additional tax on HSA and Archer MSA distributions not used for qualified medical expenses
• The Small Business Jobs Act of 2010
• IRS guidance and private letter rulings important to IRAs
• Numerous court decisions including Kennedy v. Plan Administrator for DuPont Savings and Investment Plan, Chao v. Payea, O'Donnabhain v. Commissioner, Dollander v. Commissioner, United States v. Stover, Jr