LEADER 04564nam 22007093u 450 001 9910672248203321 005 20210114014415.0 010 $a1-61438-852-0 035 $a(CKB)3710000000453455 035 $a(EBL)2078724 035 $a(SSID)ssj0001517324 035 $a(PQKBManifestationID)12621053 035 $a(PQKBTitleCode)TC0001517324 035 $a(PQKBWorkID)11504486 035 $a(PQKB)10089128 035 $a(MiAaPQ)EBC2078724 035 $a(EXLCZ)993710000000453455 100 $a20150703d2014|||| u|| | 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIRA Guide to IRS Compliance Issues$b[electronic resource] $eIncluding IRA Trust Violations 210 $aLanham $cAmerican Bar Association$d2014 215 $a1 online resource (264 p.) 300 $aDescription based upon print version of record. 311 $a1-61438-851-2 327 $aCover; Title; Copyright; 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 Trap to Know About; Excess Contributions 327 $aCorrection of Excess Contribution by Legal Representative of Estate of DeceasedViolations 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 327 $aExecutive Summary: Asset Protection for Inherited IRAsAppendix A; Table I; Table II; 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 Beneficiary Forms; Letter Ruling 199936052; Power of Attorney Issues 330 $aThis essential guide outlines many of the mistakes that are made by IRA account holders from an IRS compliance point of view, understanding that it is quite easy for a taxpayer who has an IRA or inherits an IRA to fall into a tax trap and violate the IRA rules. The IRA Guide to IRS Compliance Issues will help you be aware of the potential IRA violations that may be triggered and how to be proactive and not reactive when it comes to IRA issues. 517 $aIRA Guide to IRS Compliance Issues 606 $aIndividual retirement accounts -- Law and legislation -- United States 606 $aIndividual retirement accounts -- Taxation -- Law and legislation -- United States 606 $aTax auditing -- United States 606 $aUnited States. Internal Revenue Service 606 $aIndividual retirement accounts$xTaxation$xLaw and legislation$zUnited States 606 $aIndividual retirement accounts$xLaw and legislation$zUnited States 606 $aTax auditing$zUnited States 606 $aLaw - U.S$2HILCC 606 $aLaw, Politics & Government$2HILCC 606 $aPublic Finance Laws - U.S$2HILCC 615 4$aIndividual retirement accounts -- Law and legislation -- United States. 615 4$aIndividual retirement accounts -- Taxation -- Law and legislation -- United States. 615 4$aTax auditing -- United States. 615 4$aUnited States. Internal Revenue Service. 615 0$aIndividual retirement accounts$xTaxation$xLaw and legislation 615 0$aIndividual retirement accounts$xLaw and legislation 615 0$aTax auditing 615 7$aLaw - U.S. 615 7$aLaw, Politics & Government 615 7$aPublic Finance Laws - U.S. 676 $a343.7305/233 700 $aGoldberg$b Seymour$047245 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910672248203321 996 $aIRA Guide to IRS Compliance Issues$93045110 997 $aUNINA