Senate could debate school construction plan this week
- The Taxpayer Relief Act of 1997: Reinventing the IRA. Crain, John L.; Simpson, William R.; Mauldin, D. Shawn // National Public Accountant;Mar/Apr98, Vol. 43 Issue 2, p20
Focuses on the impact of the Taxpayer Relief Act of 1997 on the individual retirement accounts (IRA) in the United States. Changes affecting the traditional IRAs; Availability of the Education IRA; Additional types of IRA; Difference of the traditional IRA from the Roth IRA.
- Something new under the sun. Langdon, Thomas P. // Best's Review / Life-Health Insurance Edition;Feb98, Vol. 98 Issue 10, p77
Comments about the creation of a new individual retirement account by the Taxpayer Relief Act of 1997 in the United States. Amount of maximum contributions; Accumulation of tax-free income; Requirements for participation.
- Explaining the new IRAs. Skillman, Richard // LAN: Life Association News;Sep97, Vol. 92 Issue 9, p172
Explains the individual retirement account provisions of the Taxpayer Relief Act of 1997. Income limits; Taxation of rollovers; Treatment of withdrawals; Contribution limit; Other variables.
- The new Roth IRA: Is it for you? Brelia, Amy E. // Westchester County Business Journal;02/02/98, Vol. 37 Issue 5, p28
Provides an overview of provisions in the Taxpayer Relief Act of 1997 which liberalized individual retirement accounts (IRAs) and created the Roth IRA. Eligibility; Rules for covered employees; Distinction from the traditional IRA; Rollovers from existing traditional IRAs to Roth IRAs;...
- Congressional action opens new IRA options. // Grand Rapids Business Journal;03/23/98, Vol. 16 Issue 12, pB-2
Discusses individual retirement account- (IRA) related provisions of the Taxpayer Relief Act of 1997, signed into law by President Bill Clinton on August 5. Roth IRAs; Existing rollovers; Traditional expansion; Penalty-free withdrawals; Education IRAs.
- IRAs and pensions under the `97 tax act. Parrs, Gene // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing;12/08/97, Vol. 11 Issue 25, p14
Reports on how the 1997 Taxpayer Relief Act in the United States affects individual retirement accounts (IRAs) and qualified plans. Information on deductible IRAs; Information on education and home-buying withdrawals; Repeal of the excess-distributions and -accumulations tax.
- Individual Accounts for Training: A New But Not Improved Idea. Leviton, Sar A.; Gallo, Frank // Labor Law Journal;Dec86, Vol. 37 Issue 12, p841
The article analyzes legislative bills on individual training accountants (ITA) introduced in the U.S. Congress as of December 1986. ITAs have drawn increasing attention in recent years as a means of combating unemployment, aiding displaced workers, improving labor market operations, and...
- 457 + 401 = Opportunities. Korn, Donald Jay // Financial Planning;Feb2002, Vol. 32 Issue 2, p71
Discusses a provision in the U.S. Economic Growth and Tax Relief Reconciliation Act of 2001 that permits clients who work in the non-profit sector to use 457(b) in addition to other qualified financial plans. Overview of the old rules in 457(b) plans; Increase in the salary deferral limit for...
- Consider two key provisions of the Taxpayer Relief Act. Domino Jr., Anthony // Westchester County Business Journal;12/08/97, Vol. 36 Issue 49, p25
Discusses the two key provisions of the Taxpayer Relief Act of 1997. Implication of the Roth individual retirement account (IRA) as provided by the act; Assumptions about the Roth IRA; Implication of the capital gains tax rate as provided by the act.