Quick Reference to IRAs

Quick Reference to IRAs takes you through the steps involved in establishing, maintaining, and reporting traditional IRAs, Roth IRAs, and Education IRAs, including: Determining eligibility Income limitations Calculating earned income Timing of and limitations on contributions Rollovers, conversions, and transfers Tax consequences Prohibited transactions involving IRAs and their penalties Administering a spousal IRA Distribution rules and exceptions to penalties Annuity rules In addition, Quick Reference to IRAs provides numerous examples and practice aids, such as: Roth IRA income limits and IRA deposit and accumulation tables Calculations Sample Forms Checklists Practitioner's tips Sample traditional and Roth IRA agreementsLesser, Gary S. is the author of 'Quick Reference to IRAs' with ISBN 9780735515666 and ISBN 0735515662.