Quick Reference to IRAs provides attorneys, accountants, financial planners,and consultants - along with their clients - with the essential facts andadvice regarding the planning, implementation, and administration of IRAs.Quick Reference to IRAs completely covers the planning, programming,implementation, and administration of individual retirement accounts. Thisunique resource delivers:Fast answers to all your IRA questionsNumerous, practical examples illustrating real-world applicationsCrucial caveats to help you steer clear of common problemsImmediate access to essential IRA informationQuick Reference to IRAs has been updated to include:Discussion of the procedural guidance issued in December 2010 to drafters ofpre-approved model and prototype IRAs and Roth IRAs, including rules for whendocuments must be submitted to the IRSWhen the IRS lost an "abusive transaction" caseThe extension of designated Roth contribution features to governmental 457plansWhen "wrap" fees for investment advice and trade execution services are notdeemed contributions to the owner's traditional or Roth IRACoverage of the changes to the IRS' List of Required Modifications andInformation Package (LRMs) for Roth IRAsHow the deduction for one-half of the self-employed health insurance (SEHI) istreated when calculating one-half of the self-employment tax under CodeSection 164(f) for 2011What an Employer Plans Compliance Unit (EPCU) examination program requestinvolving a SIMPLE or SEP is looking for and how to respondHow the proposed fiduciary advice regulations issued in 2010 may turn manyconsultants, advisors, and appraisers into ERISA fiduciariesWhy these regulations were withdrawn and when will they be reproposedWhen the new two-part test replaces the five-part test used to determinewhether the provision of investment advice is a fiduciary functionWhen the statutory exemption in the final regulations apply to fee-level orcomputer model investment adviceWhy did the SEC issue a no-action letter regarding the DOL's participantdisclosure requirements and its rules on advertisingWhy the pro-rata allocation rule applies to direct rollovers and the taxablefirst rule applies to 60-day rollovers from an employer's plan to an IRA, andwhy Roth IRAs are treated differentlyWhether inherited IRAs are protected from creditors or included in thedebtor's bankruptcy estate under the Bankruptcy Abuse Prevention and ConsumerProtection Act of 2005When an ACA may be used in connection with a SEP or SARSEP arrangementThe extent to which IRAs are protected from creditors and under state andfederal lawThe Form 1099-R reporting codes and changes to Form 5498 and Form 8606A discussion of the Small Business Jobs Act of 2010 provision allowing for"in-plan" rollover conversions of a permitted distribution from an elective401(k), 403(b), or governmental 457(b) plan to a designated Roth accountwithin the employer's planHow the DOL's 7-day safe harbor rules for elective contribution are appliedafter a delinquent contribution is madeWhy applicable state law determines what property is, or is not, communitypropertyHow 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 observationsHow net unrealized appreciation (NUA) in employer securities converted to aRoth IRA are taxed under Notice 2009-82How removal of the $100,000 AGI limit for conversions from an eligibleretirement plan beginning in 2010 effectively eliminates the income limit forcontributing to a Roth IRAThe decision.