Quick Reference To Iras, 2011 Edition

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 ...

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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>

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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)

Table of Contents

1. TRADITIONAL IRAs

• Establishing a Traditional IRA
• Contribution Limit
• Compensation
• Investment Management
• Adopting an IRA
• IRS Model Forms
• Revocation
• Amendment
• Exclusive Benefit Rule
• Prohibited Transactions
• Prohibited Transaction Exemptions
• No Commingling of Assets
• Maximum Contributions
• Special Rules
• Timeliness
• Excess Contributions
• Recharacterization
• Correction of Excess Contributions
• Rollovers
• Trustee-to-Trustee Transfers between IRAs
• Distributions
• Valuing Annuity Contracts Converted to a Roth IRA
• Annuities
• Creditor Protection
• Automatic Rollover of Mandatory Distributions
• Qualified HSA Funding Distributions (IRA to HSA)

2. ROTH IRAs

• Overview of Roth IRAs
• Eligibility
• Choosing Between a Roth and a Traditional IRA
• Managing a Portfolio of Roth and Traditional IRAs
• Custodial Requirements
• Adopting a Roth IRA
• Model Documents
• Prototype Roth IRA
• Separate Account Requirement
• Disclosure Statement
• Financial Disclosure Statement
• Annual Report Requirement
• Other Administrative Requirements
• Right of Revocation
• Amendment
• Adoption of New Forms
• Prohibited Transactions
• Maximum Contribution Amount
• Rollovers and Conversion Contributions
• Direct Conversions to Roth IRAs
• Eligible Rollover Distribution
• Direct Conversion Taxation
• Excess Contributions
• Recharacterization
• Trustee-to-Trustee Transfers Between Roth IRAs
• Distributions and Taxation
• Taxation Summary
• Distributions upon Death
• Annuities
• Deemed (Roth and Traditional) IRAs
• Qualified Roth Contribution Programs (Designated Roth Accounts)
• Excess Contributions
• Payroll Deduction Roth IRA Programs
• Tax Credit

3. COMPARISON OF TRADITIONAL AND ROTH IRAs

• Similarities and Differences
• Shared Advantages
• Individual Investing
• Advantages of Traditional IRAs
• Advantages of Roth IRAs
• Making the Choice
• Implementing the Decision
• Reviewing the Financial Plan

4. CONVERSIONS AND RECONVERSIONS

• Conversions
• Conversion Taxation
• Estimated Tax
• Conversions Made After 2009
• Treatment of a 2010 Roth IRA Conversion
• Conversion Analysis
• Case Studies
• Reconversions
• Failed Conversions
• Recharacterization of a Converted Amount or Contribution
• Special Administrative and Accounting Issues
• In-Plan Roth Rollover Conversions

5. PRERETIREMENT FINANCIAL PLANNING WITH IRAs

• Tax-Free Accumulation
• Tax-Free Distributions from IRAs for Charitable Purposes
• Compound Interest
• Required Minimum Distributions
• Rollovers by Nonspouse Beneficiaries
• Early Distributions
• Excise Taxes
• Roth IRA Distribution and Excise Taxes
• Implementation Issues
• Roth IRA Conversions After 2009
• Roth IRA Conversions After 2008 and Before 2010

6. ESTATE PLANNING

• Goals
• Large-Balance IRAs
• Minimum Distribution Rules
• Planning for the Married IRA Owner
• Planning for the Unmarried IRA Owner
• Roth IRAs versus Traditional IRAs
• Post-Death Estate Planning
• More....

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