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individual retirement account |
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individual retirement account (IRA), n a savings certificate exempt from income tax until the time of withdrawal. There are limits to the amount that can be saved annually under this plan, and there are conditions of withdrawal for maximal interest and tax advantage. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Neither ERISA nor IRS protections apply to assets held under individual retirement arrangements (including SEPs and SIMPLE IRAs), government plans, or most church plans. Similarly, Notice 1270, supplementing Publication 590, Individual Retirement Arrangements (IRAs), states: "If you attained age 70. 590, Individual Retirement Arrangements, Important Changes, states that an IRA interest can be transferred by either changing the name on the IRA to the nonparticipant spouse's or by directing the IRA trustee to transfer the IRA assets to the trustee of the nonparticipant spouse's IRA. |
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