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Roth IRA Answer Book, Seventh Edition

By Gary S. Lesser, Denise Appleby, Michelle L. Ward, Gregory Kolojeski
Format
Book - Looseleaf
$509.00

Book - Looseleaf

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Overview

Roth IRA Answer Book provides in-depth coverage of the administration and operation of Roth IRAs. A team of practicing experts analyzes the most recent developments in practice, as well as legislation, regulation, and law. It is the one resource that takes pension professionals step by step through all aspects of plan administration and compliance.

Last Updated 10/03/2016
Update Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781454886105
SKU 10045190-7777
Table of Contents
  • 1. Introduction to Roth IRAs
    • Establishing a Roth IRA
    • Model Roth IRA Documents
    • Records Retention
    • Revoking a Roth IRA
    • Prototype Roth IRA Documents
    • Prohibited Transactions and Related Definitions
    • Miscellaneous Rules
  • 2. Annual Contributions to a Roth IRA
    • Limits on Annual Contributions
    • Phaseout Rules
    • Age and Plan Participant Status
    • Annual Contribution Deadline
    • Excess Contributions
    • Tax Credits for Contributions
    • Deemed Roth IRAs
    • Payroll Deduction Roth IRA Programs
  • 3. Conversion, Contribution Recharacterization, and Rollovers
    • Conversion of Traditional IRA to Roth IRA
    • Contribution Recharacterization
    • SEP IRA/SIMPLE IRA
    • Rollovers
    • Deemed IRAs
    • Rollover of Military Death Gratuities and SGLI Payments
    • Rollover of Exxon Valdez Settlement
    • Qualified Reservist Distribution Repayments
    • Qualified Hurricane Distribution Repayments
    • Qualified Recovery Assistance Distributions Repayments (Kansas Disaster Area)
    • Qualified Disaster Distributions for the Purchase or Construction of a Main Home (Kansas Disaster Area)
    • Qualified Disaster Recovery Assistance Distribution Repayments (Midwestern Disaster Areas)
    • Qualified Disaster Distributions for the Purchase or Construction of a Main Home (Midwestern Disaster Areas) Service in Combat Zone or Contingency Operation
    • Presidentially Declared Disasters, Terrorist, or Military Action
    • Rollover of Airline Payments
  • 4. Voluntary Distributions
    • Qualified Distributions
    • Nonqualified Distributions
    • Five-Year Exclusion Periods
    • 10 Percent Premature Distribution Penalty
    • Withholding
    • Transfers Between Roth IRAs
    • Transfers Incident to Divorce
    • Deductions for Losses
    • Demutualization
    • Deemed Roth IRAs
    • Qualified Roth IRA Contribution Programs (Designated Roth Contributions)
  • 5. Required Minimum Distributions
    • Five-Year Rule
    • Beneficiaries
    • Subsequent Beneficiaries
    • Penalties
    • Tax Matters
    • Deemed Roth IRAs
  • 6. Financial Planning
    • The Basic Considerations
    • AGI/MAGI
    • Conversion Considerations
    • State Law Considerations
    • Inherited IRA
    • Life Insurance to Pay Estate Tax
  • 7. Roth IRA Trusts
    • Drafting Considerations
    • Roth IRA Trust Distribution Rules
    • Generation-Skipping Trust
    • Funding Clauses
    • Disclaimers
    • Taxation
    • Permissible Transfer
    • QTIPing a Roth IRA
    • Countable Beneficiaries
  • 8. Beneficiary Designations
    • Classifying Retirement Plans
    • Making a Beneficiary Designation
    • Family Rights that Restrain a Beneficiary Designation
    • How Divorce Might Affect a Beneficiary Designation
    • Other Events that Might Affect a Beneficiary Designation
    • Disclaimers
    • Giving Advice About Making a Beneficiary Designation
    • Common Mistakes
  • 9. Required Reporting for Roth IRAs
    • Reporting Roth IRA Contributions on Form 5498
    • Information to BeProvided to IRA Owner (or Beneficiary)
    • Deceased IRA Owner
    • Recharacterization Contributions
    • Revoked Roth IRAs
    • Penalties
    • Records Retention
    • Reporting Roth IRA Distributions on Form 1099-R
    • When Form 1099-R Is Not Used
    • Conversion
    • Recharacterization
    • Revoked Roth IRAs
    • Correcting 1099-R Forms
    • Penalties
    • Merger of Trustees and Custodians
    • Records Retention
    • Reporting Distributions and Conversions on Form 8606
  • 10. Designated Roth Contribution Programs
    • Contributions to Designated Roth Accounts
    • Designated Roth Accounts
    • Distributions from Designated Roth Accounts
    • Rollovers of Designated Roth Contributions
    • Excess Contributions
    • Reporting and Recordkeeping Requirements for Designated Roth Accounts
    • In-Plan Roth Rollovers
  • Appendices
  • Traditional IRA and Roth IRA Comparison Chart for 2013
  • Traditional IRA Deduction Restrictions for Active Participants
  • Restrictions on Roth IRA Contributions for High-Income Taxpayers
  • Roth IRA Distribution Taxation
  • Traditional/Roth IRA Eligibility for 2013—married
  • Traditional/Roth IRA Eligibility for 2013—single
  • Roth IRA Distribution Flowchart
  • Roth IRA Summary
  • Annual Roth IRA Contribution Limits
  • Annotated Extracts from Code Section 408A (As of June 1, 2013)
  • Code Section 408A: Roth IRAs
  • Modified Adjusted Gross Income (MAGI) Phaseout Chart
  • Modified Adjusted Gross Income (MAGI) Phaseout Chart
  • Extracts from Treasury Regulations (As of June 1, 2013)
  • Preamble, Final Treasury Regulations Section 1.408A
  • Preamble, Final Treasury Regulations Section 1.408A-4
  • Treasury Regulations Sections 1.408A-1 through 1.408A-10
  • Notice 2010-84, 2010-51 I.R.B. 872
  • Notice 2009-75, 2009-39 I.R.B. 436
  • Revenue Procedure 2006-13, 2006-3 I.R.B. 315
  • Notice 2007-7, Section IX, 2007-5 I.R.B. 395
  • Notice 2006-44, 2006-20 I.R.B. 889
  • Announcement 2008-44, 2008-20 I.R.B. 892
  • Announcement 2007-55, 2007-1 I.R.B. 1384
  • Notice 2008-30, 2008-12 I.R.B. 638
  • Notice 2004-8, 2004-4 I.R.B. 333
  • Pension and Welfare Benefits Administration (PWBA) Opinion Letter
  • Roth IRA List of Required Modifications and Information Package
  • Cash or Deferred Arrangement (CODA) List of Required Modifications and Information Package
  • Participant Rollover Chart
  • Portability Options for Inherited Assets from Employer Plans, Traditional IRAs and Roth IRAs
  • Beneficiary Rollover Chart
  • Required Minimum Distributions upon Death of a Beneficiary Under Code Section 401(a)(9)
  • Distribution to Beneficiary Chart
  • Employee Benefit Limits
Volumes