IRA Guide to IRS Compliance Issues: Including IRA Trust Violations
- Publisher:
- American Bar Association
- Publication date:
- 2013-03-22
- Authors:
-
Seymour Goldberg
(Senior partner in the law firm of Goldberg & Goldberg, P.C., in Woodbury, New York) - ISBN:
- 9781614388517
Description:
Discover the mistakes that are made by IRA account holders from an IRS compliance point of view with this essential guide.
-
- About The Author
- Introduction
- Overview of the IRS Enforcement Program Involving IRA Issues
- IRS Audits of Individual Retirement Accounts
- IRS Form 5329
- Statute of Limitations Involving IRA Penalties
- Personal Liability of the Fiduciary for Debts to the U.S. Government
- IRS Levy on IRA to Satisfy Federal Tax Debts
- Early Distribution Penalty Violation
- Waiver of Required Minimum Distribution Penalty
- Examples Involving Required Minimum Distribution Penalties
- Important IRA Distribution Tax Traps to Know About
- Excess Contributions
- Correction of Excess Contribution by Legal Representative of Estate of Deceased
- Violations of the Rollover Rules by Non-Spouse Beneficiary When an Inherited IRA Is Involved
- Estate Planning Letter Involving an IRA Owner of a Traditional IRA Who Died Survived by Multiple Non-Spouse Beneficiaries
- Letter Ruling 200620025
- IRAs Payable to Non-QTIP IRA Trusts
- Disclosure Issues and IRA Trusts
- IRA Trust Instructions
- Loss of Creditor Rights Protection of Decedent's IRA in State Court
- Use of Separate Irrevocable Spendthrift Trust as Beneficiary of an Inherited IRA for Asset Protection Purposes
- Executive Summary: Asset Protection for Inherited IRAs
Appendix B
- IRA Trust Checklist
- Letter Ruling 200809042
- Letter Ruling 201128036
- Revenue Ruling 2006-26
- Sample IRA Designation of Beneficiary Form for Single IRA Trust
- Sample IRA Designation of Beneficiary Form for Multiple IRA Trusts
- Don't Be Blind-Sided by Default IRA Benefi ciary Forms
- Letter Ruling 199936052
- Power of Attorney Issues