Individual Retirement Account Answer Book

This complete guide to IRAs will keep administrators, financial planners, employers, and participants up-to-date on the latest IRA developments. It explains all the new rules and restrictions facing IRAs and gives you straightforward answers to all your IRA questions, including: How has the Taxpayer Relief Act of 1997 affected IRA planning?-- How do you make tax-advantaged rollovers with respect to Roth IRAs and Education IRAs?-- How do I avoid IRA pitfalls that trigger unnecessary taxes?-- What are the new trustee-to-trustee transfer rules, and how can I avoid withholding on transfers?-- How can employers encourage IRA development?-- How do IRAs fit into retirement and estate planning?-- How has the Small Business Job Protection Act of 1996 affected IRA distributions?-- How can I best use IRAs to roll over pension distributions?-- How frequently can investments be changed?Covering the full range of IRA issues including contributions, investments, distributions, taxation, reporting, disclosure, and rollovers -- this is the one reference you need to keep abreast of this rapidly changing field.