Individual Retirement Accounts

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 337-346

INDIVIDUAL

RETIREMENT ACCOUNTS

15-1

CHAPTER 15

INDIVIDUAL RETIREMENT ACCOUNTS

§15.1 INTRODUCTION

§15.2 TRANSFERS INCIDENT TO DIVORCE OR LEGAL SEPARATION

§15.2.1 Post Nuptial Agreements

§15.3 TENPERCENT PENALTY

§15.4 WAIVER OF 10% PENALTY FOR EARLY IRA WITHDRAWAL FOR

HIGHER EDUCATION EXPENSE AND FIRSTTIME HOME PURCHASE

§15.4.1 Higher Education Expense

§15.4.2 First-Time Homebuyer

§15.4.3 Benef‌iciar y IRA

§15.5 TWENTYPERCENT WITHHOLDING ON DISTRIBUTION

§15.6 TRANSFERS DURING MARRIAGE

§15.7 AGREEMENT ALONE NOT SUFFICIENT TO AVOID TAX

§15.8 HOW TO EFFECTUATE A TAX FREE IRA TRANSFER

§15.9 WITHDRAWALS FROM AN IRA AFTER TRANSFER

§15.9.1 Income from an IRA Credited to Need for Alimony

§15.10 REQUIRED MINIMUM DISTRIBUTIONS

§15.11 [RESERVED]

§15.12 BORROWING OR PLEDGING PROHIBITED

§15.13 CONSIDERATION OF IRA IN DETERMINING ABILITY TO PAY IN CONTEMPT PROCEEDINGS

§15.14 BENEFICIARY DESIGNATION UPON DIVORCE, EFFECT

§15.15 INCOME FROM IRA, EFFECT ON CHILD SUPPORT

§15.16 GARNISHED AMOUNTS INCLUDED IN INCOME