Taxation of Individual Retirement Accounts, 2014 - Softcover
Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.
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About the Author:
David Cartano was born in Seattle, Washington, on November 6, 1949. He was admitted to the bar in California in 1976. He graduated from the University of Washington in 1972, magna cum laude. He received a J.D. from Cornell University in 1976 and a Masters in Taxation from the University of Southern California in 1989, where he had the highest GPA in the history of the tax program. Mr. Cartano is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since his graduation in 1976. He works in all areas of domestic and international taxation. Mr. Cartano is the author of Federal and State Taxation of Limited Liability Companies, and Taxation of Compensation and Benefits, published by CCH, a Wolters Kluwer business. He is also a contributor to three other books, including Limited Liability Partnerships, Formation, Operation and Taxation, published by Aspen Publishers. He was one of the first people to publish a book on taxation on the Internet, published by Internet Publications, Ltd. He is the author of numerous articles, including The Tax Benefit Rule in Corporate Liquidations, The Journal of Corporate Taxation, Autumn 1983; Incentive Stock Options The Sequential Exercise Restriction, TAXES The Magazine, August 1982; ESOPs and Restricted Securities, Journal of Pension Planning and Compliance, November 1977; Meeting the New IRS Requirements, Financial Operations, Fall 1987. He is also a frequent speaker on taxation at bar association meetings and for the California Continuing Education of the Bar.
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- PublisherCCH Inc.
- Publication date2014
- ISBN 10 0808037765
- ISBN 13 9780808037767
- BindingPerfect Paperback
- Number of pages1224
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