The practice-proven blueprint for IRA success! Individual Retirement Account (IRA) Answer Book, Nineteenth Edition by Martin Fleisher, Jo Ann Lippe List Price: $369.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454808596 Hardcover: 960 pages Publication Cycle: Updated annually Last Updated: 11/21/2012 Available: Item ships in 3-5 Business Days

Individual Retirement Account Answer Book is designed to provide quick, accurate, and timely information pertaining to traditional and Roth IRAs that concerns accountants, attorneys, financial planners, mutual fund brokers, and other pension professionals. The Nineteenth Edition provides you with: Clear and concise explanations of IRA reporting and disclosure requirements Strategies for tax, estate, and retirement planning involving IRAs Guidelines for establishing traditional and Roth IRAs, SIMPLEs, SEPs, ESAs, and HSAs Tax-cutting tips, examples, calculations, and worksheets State rules on taxation of traditional IRA and Roth IRA distribution The Nineteenth Edition of Individual Retirement Account Answer Book includes extensively revised chapters that bring you up to date on important congressional and administrative agency actions and recent judicial decisions that affect all IRAs, the Coverdell ESA, and Health Savings Accounts, including: The Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act of 2012 [Pub. L. No. 112-95], which for a limited time provides new rollover options for "airline payments" President Obama's proposals concerning IRAs: Exempt IRA owners and beneficiaries from the RMD requirements if their retirement savings (in IRAs and qualified plans) are $50,000 or less, as measured at specified times (not annually); with phase-in of RMDs for savings between $50,000 and $60,000) Allow nonspouse beneficiaries of both qualified plans and IRAs to use the 60-day rollover method to transfer assets to inherited IRAs Double the tax credit for employers establishing a SEP, SIMPLE, or qualified plan for the first time Require some employers to implement automatic enrollment in payroll deduction IRAs New Treasury Regulations: Proposed regulations under Code Section 401(a)(9), which would allow qualifying longevity annuity contracts to be acquired by a traditional IRA and satisfy the minimum distribution requirements (Prop. Treas. Reg. § 1.401(a)(9)-6) Final regulations under Code Section 7502, clarifying the ways to obtain prima facie proof of a timely postmark date (Treas. Reg. § 301.7502-1(e)(2)) IRS guidance and private letter rulings concerning IRAs: IRS Announcement 2011-81 (Dec. 12, 2011), stating that the Department of Labor is considering whether to issue a new prohibited transaction class exemption covering pledge, indemnity, and cross-collateralization agreements, and until further notice the IRS will evaluate IRAs without regard to the consequences of such agreements IRS Rollover of Airline Payments to Traditional IRAs, providing procedures for rolling over airline payments to a traditional IRA, recharacterizing prior airline payment conversions to a Roth IRA, and amending returns for recovery of conversion tax paid Private Letter Ruling 201208039 (Nov. 17, 2011), ruling that an IRA payable to a decedent's estate (and thus having no designated beneficiary) may be divided into separate accounts for each estate beneficiary, but distributions mustbe paid over the decedent's remaining life expectancy Department of Labor guidance concerning IRAs, including: Employee Benefits Security Administration Advisory Opinion 2011-09A, opining that a self-directed IRA owner's agreement to indemnify a broker for investment losses and tax expenses in the IRA's margin account is a prohibited transaction, and since such costs are neither ordinary operating expenses nor incidental costs when incurred in a margin account, Prohibited Transaction Exemption 80-26 does not apply How the minimum distribution requirements and incidental benefit rule apply to individual retirement annuities A new section on IRA considerations for individuals who reside in or receive income from sources within a U.S. possession A reorganized discussion of post-death IRA distribution rules that allows options for each beneficiary be quickly identified IRS Publication 590, Individual Retirement Arrangements (IRAs) 2011 View the Highlights for this title. Introduction to IRAs Types of IRAs Financial Planning Bankruptcy and Debtor Issues Adopting a Traditional IRA or a Roth IRA Common Account-Opening Questions Trustees and Custodians Traditional IRA Documentation Roth IRA Account-Opening Questions Roth IRA Documentation Payroll Deduction IRA Deemed IRA Contributions to Traditional and Roth IRAs Contribution Limit Contribution Deadline Direct Deposit of Tax Refunds to IRAs Special Rules for Traditional IRA Contributions Special Rules for Roth IRA Contributions Conversion Contributions Tax Consequences of Conversion Recharacterization of IRA Contributions Excess Contributions Saver's Tax Credit for IRA Contributions Distributions from Traditional IRAs Minimum Distributions During the IRA Owner's Lifetime Distributions After the IRA Owner's Death Beneficiaries Non-individual Beneficiaries Post-Mortem Distribution Planning Taxation of Traditional IRA Distributions Roth IRA Distributions Distributions in General Qualified Distributions Nonqualified Distributions Allocating Roth IRA Distributions for Tax Purposes Post-Death Distributions Miscellaneous Taxation Issues Withholding State Law Issues Rollovers Traditional IRA Rollovers and Transfers Roth IRAs Coverdell Education Savings Accounts Qualified Plan Rollovers to IRAs Distribution of Noncash Property Withholding Transferring and Receiving Qualified Plans Security Agreements Special Rules Beneficiaries Divorce Rollovers and Transfers from SIMPLE IRAs Rollovers from IRAs to Qualified Plans Rollovers from Designated Roth Accounts to Roth IRAs Rollovers from IRAs to Health Savings Accounts Disclosure, Filings, Penalties, and Withholding Disclosure Revocation Reports to the IRS and the IRA Owner Taxpayer Reporting of Distributions Withholding Penalties General Filing Information Form 990-T Form 1040 Obtaining Form W-2 Form 1099-R Form 5329 Form 5330 Form 5498 Form 8606 Form 8888 Forms 8915 and 8930 Required Minimum Distribution Statement Estate and Tax Planning for Traditional IRAs Estate Planning in General Income Tax and Estate Tax Considerations Beneficiaries Trusts in General Qualified Terminable Interest Property Trusts Placement of IRAs in the Estate Payment of Taxes Earlier-Than-Planned Liquidation of IRAs Strategies for Large Estates Estate and Tax Strategies for Roth IRAs The Basics of Conversions Conversion Strategies Income and Estate Planning Concerns for Large IRA Balances General Rules Estate Tax Exemption Amount Distributions Beneficiaries Continuing the IRA for Future Generations IRA Assets and Generation Skipping Life Insurance as a Funding Vehicle Tax Strategies Calculation of Aggregate Estate and Income Taxes on Large IRA Balances Calculation of Income in Respect of a Decedent IRAs Versus Qualified Plans Simplified Employee Pension Plans SEP Forms Approval for Combined Plans and Prior Plans Participation Employer Contributions Compensation and Related Issues Contributions for Self-Employed Individuals Deduction of Employer Contributions Elective Deferrals (For Salary Reduction SEPs) Participants' Exclusion of Contributions Direct Employee Contributions to a SARSEP Excess Contributions to a SEP or SARSEP Distributions Rollovers, Conversions, and Recharacterizations Miscellaneous Rules SIMPLE IRA Arrangements Basic Concepts Qualified Salary Reduction Arrangement Establishing a SIMPLE Employer Eligibility Employee Eligibility Compensation Contributions Employee Elections Vesting Requirements Notice and Reporting Requirements Trustee Administrative Requirements Distributions Tax Treatment Designated Financial Institutions Fiduciary Responsibility Tax Credits for Employers and Employees Rollovers, Conversions, and Recharacterizations Excess Contributions Miscellaneous Rules Bonding Coverdell Education Savings Account Coverdell ESA Versus IRAs Parties Changing the Designated Beneficiary Eligibility Contributions Military Death Gratuities and SGLI Payments Excess Contributions Distributions Distributions at Age 30 Distributions After Death Qualified Education Expenses Trustees and Custodians Documentation Reporting Health Savings Accounts Comparison with Other Health Savings Vehicles General HSA Requirements High-Deductible Health Plan Eligibility Contributions Tax Treatment of Contributions Annual Contribution Limit Excess Contributions Rollovers and Trustee-to-Trustee Transfers Distributions Qualified Medical Expenses Reporting Requirements State Tax Rules Regarding IRAs Traditional IRA Contributions Traditional IRA Distributions Tax on Post-1995 Distributions Received from Traditional IRAs by Former Residents Tax on Pre-1996 Distributions Received from Traditional IRAs by Former Residents Roth IRA Distributions Special Purpose Distributions Conversion Rollovers to Roth IRAs SEP IRAs and SIMPLE IRAs Penalties Health Savings Accounts Withholding and Estimated Taxes Future State Legislation Choosing a State for Retirement 401(k) Advisor: The Insider's Guide to Plan Design, Administration, Funding & Compliance Jeffery Mandell, John C. Hughes Regular features of this essential newsletter include practical tips, expert guidance and information on day-to-day 401(k) issues. Each monthly issue of 401(k) Advisor provides the following features: Q&A - Technical issues in pension law and compliance covered in a clear and easy-to-fol more... Add to cart   |  Price: $545.00  |  PIN: SS10802142  |  Format: Journal  Imprint: Aspen Publishers  ERISA Law Answer Book, Seventh Edition John F. Buckley ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding, distribution, and defense to fiduciary liabilitie more... Add to cart   |  Price: $355.00  |  ISBN: 9780735509092  |  Format: Hardcover  Imprint: Aspen Publishers  Roth IRA Answer Book, Sixth Edition Gary S. Lesser, Denise Appleby, Gregory Kolojeski Roth IRA Answer Book, Sixth Edition , provides an up-to-the-minute tutorial on this subject for a wide variety of professional markets, including pension consultants, insurance agents, financial planners and investment advisors, plan administrators, lawyers, and accountants, as well as businesses  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735584556  |  Format: Hardcover  Imprint: Aspen Publishers  SIMPLE, SEP, and SARSEP Answer Book, Eighteenth Edition Gary S. Lesser SIMPLE, SEP, and SARSEP Answer Book provides up-to-date coverage of recent legislative and regulatory developments in simplified employee pension (SEP) plans and savings incentive match plans for employees (SIMPLEs). It provides clear and concise guidance on the complex design, administration,  more... Add to cart   |  Price: $355.00  |  ISBN: 9781454808640  |  Format: Hardcover  Imprint: Aspen Publishers  Pension Distribution Answer Book, 2013 Edition Carol R. Sears, Scott D. Miller, Melanie N. Aska Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. Pension Distribu more... Add to cart   |  Price: $365.00  |  ISBN: 9781454808626  |  Format: Hardcover  Imprint: Aspen Publishers  Pension Answer Book (The), 2013 Edition Stephen J. Krass The 2013 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems. The 2013 Pension Answer Boo more... Add to cart   |  Price: $375.00  |  ISBN: 9781454808619  |  Format: Hardcover  Imprint: Aspen Publishers  Quick Reference to IRAs, 2013 Edition Gary S. Lesser, Denise Appleby Quick Reference to IRAs 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. Quick Reference to IRAs completely covers the planning, progra more... Add to cart   |  Price: $359.00  |  ISBN: 9781454810568  |  Format: Paperback  Imprint: Aspen Publishers