|
For your convenience, we have included relevant material on some of the IRS Letter Rulings that affect Individual Retirement Accounts.
Please Note: The information presented below is for educational purposes only and should not be construed as tax, legal, or investment advice. Whenever making an investment decision, please consult with legal, tax, and accounting professionals.
Robert Ancira, Petitioner V. Commissioner of Internal Revenue, Respondent - Tax Court finds that IRA owner can act as a conduit for IRA investments without distribution occurring
IRS Letter Ruling 199929029, April 27, 1999. IRA Investment in Subchapter S terminates "s" status
PWBA
2000 10A – IRA Investment in Limited Partnership Not a Prohibited Transactions
IRS Letter Ruling 2000-2. Executor May Elect to Treat an IRA payable to a Trustee as the named beneficiary as qualified terminable interest property (QTIP)
IRS Letter Ruling 200008044, December 3, 1999. Division of Inherited IRA to Four Separate Trusts Did Not Count as Distribution
IRS Letter Ruling 200027061, April 12, 2000 IRA funds acquired from estate of deceased spouse still qualify for non taxable rollover into survivors IRA
IRS Letter Ruling 200151049, August 21, 2001. - Married couple acting in good faith granted extension in Recharacterization of Roth IRA back to Traditional IRA
|
