Letter Ruling

For your convenience, we have included relevant material on some of the IRS Letter Rulings that affect Individual Retirement Accounts.

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
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IRS Letter Ruling 199929029, April 27, 1999

IRA Investment in Subchapter S terminates "s" status PWBA
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2000 10A

IRA Investment in Limited Partnership Not a Prohibited Transactions
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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)
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IRS Letter Ruling 200008044, December 3, 1999

Division of Inherited IRA to Four Separate Trusts Did Not Count as Distribution
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IRS Letter Ruling 200027061, April 12, 2000

IRA funds acquired from estate of deceased spouse still qualify for non taxable rollover into survivors IRA
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IRS Letter Ruling 200151049, August 21, 2001

Married couple acting in good faith granted extension in Re-characterization of Roth IRA back to Traditional IRA
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Please Note: The information presented above 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.