Quick Reference to IRAs, 2000

Quick Reference to IRAs takes you through the steps involved in establishing, maintaining, and reporting traditional IRAs, Roth IRAs, and Education IRAs, 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 Roth IRA income limits and IRA deposit and accumulation tables
-- Calculations
-- Sample Forms
-- Checklists
-- Practitioner's tips
-- Sample traditional and Roth IRA agreements.