Nutter, "Accumulation and Distribution of Individual Retirement Arrangements
, 2000," SOI Bulletin, Spring 2004, Volume 23, Number 4, pp.
7 See IRS Publication 590 Individual Retirement Arrangements
Individual Retirement Arrangements
(IRA's) were created by the Employee Retirement Income Security Act (ERISA) of 1974.
Neither ERISA nor IRS protections apply to assets held under individual retirement arrangements
(including SEPs and SIMPLE IRAs), government plans, or most church plans.
Form 5498, Individual Retirement Arrangement
Information: Beginning in 1997, Form 5498 is used to report contributions to three types of retirement plans: individual retirement arrangements
(IRAs), simplified employee pensions (SEPs) and SIMPLEs (plans for employees of small employers).
SmartPlanet visitors can currently take the following courses: Tax Benefits For Higher Education, Individual Retirement Arrangements
, Tax Provisions for Children and Dependants, Charitable Contributions and Self-Employment Retirement Planning.