It takes the average reader 10 hours and 16 minutes to read Quick Reference to Iras, 2012 Edition by Gary S. Lesser
Assuming a reading speed of 250 words per minute. Learn more
Quick Reference to IRAs provides attorneys, accountants, financial planners, and consultants - along with their clients - with the essential facts and advice regarding the planning, implementation, and administration of IRAs. Quick Reference to IRAs completely covers the planning, programming, implementation, and administration of individual retirement accounts. This unique resource delivers: Fast answers to all your IRA questions Numerous, practical examples illustrating real-world applications Crucial caveats to help you steer clear of common problems Immediate access to essential IRA information Quick Reference to IRAs has been updated to include: Discussion of the procedural guidance issued in December 2010 to drafters of pre-approved model and prototype IRAs and Roth IRAs, including rules for when documents must be submitted to the IRS When the IRS lost an "abusive transaction" case The extension of designated Roth contribution features to governmental 457 plans When "wrap" fees for investment advice and trade execution services are not deemed contributions to the owner's traditional or Roth IRA Coverage of the changes to the IRS' List of Required Modifications and Information Package (LRMs) for Roth IRAs How the deduction for one-half of the self-employed health insurance (SEHI) is treated when calculating one-half of the self-employment tax under Code Section 164(f) for 2011 What an Employer Plans Compliance Unit (EPCU) examination program request involving a SIMPLE or SEP is looking for and how to respond How the proposed fiduciary advice regulations issued in 2010 may turn many consultants, advisors, and appraisers into ERISA fiduciaries Why these regulations were withdrawn and when will they be reproposed When the new two-part test replaces the five-part test used to determine whether the provision of investment advice is a fiduciary function When the statutory exemption in the final regulations apply to fee-level or computer model investment advice Why did the SEC issue a no-action letter regarding the DOL's participant disclosure requirements and its rules on advertising Why the pro-rata allocation rule applies to direct rollovers and the taxable first rule applies to 60-day rollovers from an employer's plan to an IRA, and why Roth IRAs are treated differently Whether inherited IRAs are protected from creditors or included in the debtor's bankruptcy estate under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 When an ACA may be used in connection with a SEP or SARSEP arrangement The extent to which IRAs are protected from creditors and under state and federal law The Form 1099-R reporting codes and changes to Form 5498 and Form 8606 A discussion of the Small Business Jobs Act of 2010 provision allowing for "in-plan" rollover conversions of a permitted distribution from an elective 401(k), 403(b), or governmental 457(b) plan to a designated Roth account within the employer's plan How the DOL's 7-day safe harbor rules for elective contribution are applied after a delinquent contribution is made Why applicable state law determines what property is, or is not, community property How the $1 million bankruptcy exemption amount is adjusted every three years ($1,171,650 for cases filed on or after April 2, 2010) Roth IRA conversion factors and case study observations How net unrealized appreciation (NUA) in employer securities converted to a Roth IRA are taxed under Notice 2009-82 How removal of the $100,000 AGI limit for conversions from an eligible retirement plan beginning in 2010 effectively eliminates the income limit for contributing to a Roth IRA The decision
Quick Reference to Iras, 2012 Edition by Gary S. Lesser is 612 pages long, and a total of 154,224 words.
This makes it 207% the length of the average book. It also has 188% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 14 hours and 2 minutes to read Quick Reference to Iras, 2012 Edition aloud.
Quick Reference to Iras, 2012 Edition is suitable for students ages 12 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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