IRAS

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IRAS

Integrated Research Application System. A system in the UK which is meant to streamline some aspects of performing research on human patients by automatically completing all forms required for a particular study, including those for ethics committees, governance departments, and the Medicine and Healthcare Products Regulatory Agency. The forms are then processed by the relevant bodies. Once global permission is granted, IRAS generates a list of documents needed by local departments—e.g., CVs of local researchers, local versions of patient information and study documentation.
References in periodicals archive ?
S corp stock ownership by an IRA or Roth terminates the S election.
With the other method of rolling over IRA funds, an indirect transfer, also called a "60-day rollover," clients receive a check from their IRA made payable to them personally.
Among households with rollovers in their traditional IRAs, 85% indicated they had rolled over the entire retirement account balance in their most recent rollover, according to the ICI report, The Role of IRAs in U.
Once the account is open, he converts this IRA to a Roth IRA; there are no income limits on Roth IRA conversions.
To set up a self-directed IRA, you begin by transferring funds from an existing retirement account.
Unlike a traditional IRA, a Roth IRA has no required minimum distributions during the participant's lifetime.
At the IRA owner's death, the traditional IRA is passed to the spouse (without estate taxes under the unlimited marital deduction).
Therefore, if a self-directed IRA holds a business, the income generated from that business will be taxable.
This case illustrates that taxpayers under the age of 59 1/2 who inherit an IRA must make a decision.
The Kelley family of Charlotte, NC, recently used their IRA to purchase two commercial properties that have since generated excellent cash flow and appreciation.
So when it comes to his retirement portfolio, Elis opts for a ``self-directed IRA,'' a tool that allows savvy individual investors to supercharge their retirement accounts - but could backfire in the hands of novice moneymen.
Believe or not, there are eleven types of IRA accounts.