Ultimate Ira Resource: Ultimate Ira Calculator

by Wagner, William J.

• ISBN13: 9780872186408
• ISBN10: 0872186407
• Format: Paperback
• Copyright: 2003-12-01
• Publisher: Natl Underwriter Co

Table of Contents

About the Author	iii
Part I: IRA Basics
Chapter 1: Introduction	3	(2)
Chapter 2: Comparison of IRAs	5	(18)
Contributions	8	(8)
Accumulations/Investments	16	(1)
Distributions	17	(2)
Rollovers	19	(1)
Withholding	19	(4)
Chapter 3: Shared IRA Features	23	(14)
IRA Expense Deductions	24	(1)
Trustee	24	(1)
Accumulations/Investments	25	(2)
Premature Distributions	27	(1)
Required Minimum Distributions	28	(4)
Divorce	32	(1)
Filing Requirements for IRA Participant	32	(5)
Part II: IRA Types
Chapter 4: Traditional IRAs	37	(24)
Contributions	38	(11)
Accumulations/Investments	49	(1)
Distributions	50	(7)
Rollovers	57	(1)
Losses (Unrecovered Basis)	58	(1)
Withholding	59	(1)
Transfer Taxes	59	(2)
Chapter 5: Roth IRAs	61	(26)
Contributions	62	(10)
Accumulations/Investments	72	(1)
Distributions	73	(7)
Rollovers	80	(2)
Losses (Unrecovered Basis)	82	(1)
Withholding	83	(1)
Transfer Taxes	83	(4)
Chapter 6: Simplified Employee Pension IRAs (SEP IRAs)	87	(24)
Contributions	88	(10)
Accumulations/Investments	98	(1)
Distributions	99	(7)
Rollovers	106	(2)
Losses (Unrecovered Basis)	108	(1)
Withholding	108	(1)
Transfer Taxes	109	(2)
Chapter 7: SIMPLE IRAs	111	(16)
Employer Requirements	112	(1)
Contributions	112	(5)
Accumulations/Investments	117	(1)
Distributions	117	(6)
Rollovers	123	(1)
Losses (Unrecovered Basis)	124	(1)
Withholding	125	(1)
Transfer Taxes	125	(2)
Chapter 8: EGTRRA Extras	127	(10)
Retirement Savings Contributions Credit	127	(2)
Deemed IRAs	129	(3)
Elective Deferral Roths	132	(5)
Part III: IRA Planning
Chapter 9: Selecting an IRA	137	(18)
Choosing IRA Type	137	(13)
Choosing the IRA Investment Vehicle	150	(2)
Choosing an IRA Trustee or Custodian	152	(3)
Chapter 10: Special Purpose Planning	155	(12)
Planning for Education With IRAs	155	(1)
Planning for the Purchase of a Home With IRAs	156	(2)
Planning for Retirement With IRAs	158	(2)
Planning for Spouses With IRAs	160	(2)
Dynasty Planning With IRAs	162	(5)
Chapter 11: Rollovers	167	(10)
Qualified Plans	170	(2)
Tax Sheltered Annuities	172	(1)
Eligible Section 457 Governmental Plans	172	(1)
Traditional IRAs	172	(1)
Roth IRAs	173	(1)
SEP IRAs	173	(1)
SIMPLE IRAs	174	(3)
Chapter 12: Conversions	177	(10)
To Convert or Not?	181	(6)
Chapter 13: Distributions	187	(54)
IRA Distributions Includable in Income	187	(1)
Premature Distribution Penalty Tax	188	(6)
Required Minimum Distributions	194	(47)
Chapter 14: Choosing a Beneficiary	241	(6)
Chapter 15: IRAs, Time, Money, and Taxes	247	(26)
The Power of Accumulation	247	(10)
Stretching an IRA	257	(8)
Taxes	265	(8)
Chapter 16: Multiple Taxes	273	(2)
Chapter 17: Gift Tax and IRAs	275	(12)
Computing the Gift Tax	276	(2)
Gifts	278	(1)
Split-Gifts	279	(1)
Annual Exclusion	279	(1)
Exclusion for Qualified Transfers	280	(1)
Charitable Deduction	280	(1)
Marital Deduction	281	(2)
Unified Credit	283	(4)
Chapter 18: Estate Tax and IRAs	287	(14)
Computing the Estate Tax	288	(2)
Gross Estate	290	(1)
Deductions	291	(5)
Credits	296	(5)
Chapter 19: Generation-Skipping Transfer Tax and IRAs	301	(20)
Generation-Skipping Transfers	302	(6)
Calculation of GST Tax	308	(13)
Appendices
Appendix A: Gift and Estate Tax Tables	321	(4)
2003 Gift and Estate Tax Table	321	(1)
2004 Gift and Estate Tax Table	322	(1)
2005 Gift and Estate Tax Table	322	(1)
2006 Gift and Estate Tax Table	323	(1)
2007-2009 Gift and Estate Tax Table	323	(1)
2010 Gift Tax Only Table	324	(1)
2011- Gift and Estate Tax Table	324	(1)
Appendix B: IRA Contribution Phaseut Tables	325	(10)
IRA Contribution Phaseout Table (Phaseout Range: $10,000)	326	(2)
IRA Contribution Phaseout Table (Phaseout Range: $15,000)	328	(3)
IRA Contribution Phaseout Table (Phaseout Range: $20,000)	331	(4)
Appendix C: RMD Tables	335	(20)
Uniform Lifetime Table - Distribution Period	337	(1)
RMD Single Life Table - Life Expectancy	338	(1)
RMD Joint and Survivor Table - Life Expectancy	339	(16)
Appendix D: Substantially Equal Period Payments (Present Value Tables)	355	(14)
Annuity Adjustment Factors Table A	357	(1)
Annuity Adjustment Factors Table B	358	(1)
Term Certain Annuity Factors	359	(3)
RMD Single Life Annuity Factors	362	(7)
Appendix E: Future Value Tables	369	(10)
Future Value Single Sum Factors	371	(4)
Future Value Annuity Factors	375	(4)
Index	379