Taxation of Individual Retirement Accounts (2023)

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Taxation of Individual Retirement Accounts (2023)

By David J. Cartano
CCH U.S. April 2023

Specifications

ISBN-13
9780808059257
Publisher
CCH U.S.
Publication
April 2023
Format
Paperback , 1240 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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 non spouse beneficiaries, and individual and non-individual beneficiaries.

Table of Contents

  • Introduction
  • Traditional IRA
  • Spousal IRA
  • Roth IRA
  • Coverdell Education Savings Account
  • Rollover IRA
  • Transfer IRA
  • SEP IRA
  • SARSEP IRA
  • Individual Retirement Annuity
  • Conduit IRA
  • Employer and Employee Association Trusts
  • Payroll Deduction IRA
  • SIMPLE IRA
  • Deemed IRA Under Employer Plan
  • Prohibited Transactions
  • Disclosure Statement
  • Investments
  • Bankruptcy, Tax Liens and Creditors
  • Trustees and Custodians
  • Reporting Requirements
  • Divorce and Property Settlement Agreements
  • Rulings
  • Excise Taxes and Penalties
  • ERISA
  • State Taxes
  • Taxation of Distributions
  • Premature Distributions
  • Minimum Distributions During Lifetime
  • Minimum Distributions on Death
  • Withholding Taxes
  • Foreign Beneficiaries
  • Estate Beneficiaries
  • Trust Beneficiaries
  • Charitable Beneficiaries
  • Beneficiary Designation Forms
  • Estate Taxes

About the Author

David J. Cartano graduated from the University of Washington, received a J.D. from Cornell University, and a Masters in Taxation from the University of Southern California. He is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since 1976, where he works in all areas of domestic and international taxation. He is the author of several books and numerous articles.

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