INDIVIDUAL RETIREMENT ACCOUNTS and IRA-RELATED SAVINGS VEHICLES -- SIMPLIFIED EMPLOYEE PENSIONS -- KEOGH PLANS -- REPORTING AND DISCLOSURE-PENALTIES -- SAMPLE PLANS -- IRS PUBLICATIONS -- New Developments.
Summary
A resource covering individual retirement plan accounts. Coverage includes both traditional and Roth IRAs. The Guide provides the full text of IRS rulings and court decisions from 1993 to present.
