Quick Reference To Iras, 2011 Edition

Quick Reference To Iras, 2011 Edition

by Gary S.; Appleby Denise Lesser, Michelle L. Ward
     
 

<p>

<b>2011 Quick Reference to IRAs </b>provides attorneys, accountants,

financial planners, and consultants - along with their clients - with

the essential facts and advice regarding the planning, implementation,

and administration of IRAs.

</p>

<p>

…  See more details below

Overview

<p>

<b>2011 Quick Reference to IRAs </b>provides attorneys, accountants,

financial planners, and consultants - along with their clients - with

the essential facts and advice regarding the planning, implementation,

and administration of IRAs.

</p>

<p>

<b>2011 Quick Reference to IRAs</b> completely covers the planning,

programming, implementation, and administration of individual retirement

accounts. This unique resource delivers:

</p>

<ul>

<li>

Fast answers to all your IRA questions

</li>

<li>

Numerous, practical examples illustrating real-world applications

</li>

<li>

Crucial caveats to help you steer clear of common problems

</li>

<li>

Immediate access to essential IRA information

</li>

</ul>

<p>

The <b>2011 Edition</b> brings you up to date on the latest developments

and adds significant new and revised materials on a number of critical

topics, including:

</p>

<ul>

<li>

A discussion of the Small Business Jobs Act of 2010 provision allowing

for &quot;in-plan&quot; rollover conversions of a permitted distribution from an

elective 401(k), 403(b), or governmental 457(b) plan to a designated

Roth Account within the employer's plan

</li>

<li>

How the DOL's 7-day safe harbor rules for elective contribution are

applied after a delinquent contribution is made

</li>

<li>

Whether the DOL's new proposed investment advice regulations issued in

February 2010 allow the compensation of the adviser's affiliate to

vary based on the investment option chosen, thus possibly allowing

conflicted investment advice

</li>

<li>

Why the pro rata allocation rule applies to direct rollovers and the

taxable first rule applies to 60-day rollovers from an employer's plan

to an IRA. Why Roth IRAs are treated differently

</li>

<li>

How the new Model Notices issued in IRS Notice 2009-68 treat after-tax

employee contributions and certain pre-1987 contributions when rolled

over

</li>

<li>

Whether inherited IRAs are protected from creditors or included in the

debtor's bankruptcy estate under the Bankruptcy Abuse Prevention and

Consumer Protection Act of 2005

</li>

<li>

Why the repeal of the 80 percent requirement used to determine

controlled group status under Code Section 1563 does not apply when

determining controlled group status in connection with a retirement

plan

</li>

<li>

And more!

</li>

</ul>

Read More

Product Details

ISBN-13:
9780735591288
Publisher:
Wolters Kluwer Law & Business
Publication date:
12/17/2010
Pages:
568
Product dimensions:
1.15(w) x 11.00(h) x 8.50(d)

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