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Taxation of Individual Retirement Accounts (2023)

Taxation of Individual Retirement Accounts (2023)

Author: David J. Cartano
Publisher: CCH U.S.
ISBN: 9780808059257
Published In: April 2023
Format: Paperback , 1240 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 6,700.00

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Description
Contents
Author

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.

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

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.