Technical corrections bill contains IRA provisions
Article Abstract:
The draft Technical Corrections Act of 1997 contains several corrections to provisions concerning IRAs. Corrections to Roth IRA provisions created by the Taxpayer Relief Act of 1997 are particularly addressed by the bill. Provisions to be changed include those concerning conversion of IRAs into Roth IRAs, 401(k) hardship distribution rollovers into IRAs, phase-outs, and coordination between the three types of IRAs.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1997
User Contributions:
Comment about this article or add new information about this topic:
Ninth Circuit rejects constitutional challenge to statute criminalizing false statements on ERISA reports
Article Abstract:
The U.S. 9th Circuit Court of Appeals' 1999 decision in United States v. Harris, which upheld federal provisions in 18 U.S.C. section 1027 criminalizing falsification of ERISA reports, is the subject of this article.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Called to action; grants help crusading attorneys continue work. Police under the gun: search and seizure on the docket amid tensions over police conduct
- Abstracts: Recognition and enforcement of state contract awards in the United States: a restatement. The ILC's draft articles on state responsibility: toward completion of a second reading
- Abstracts: The prudent operator standard: applications beyond the oil and gas lease. The mutual benefit implied covenant for oil and gas royalty owners
- Abstracts: Bulletproof states? Sovereign immunity cases could bar recourse for plaintiffs. X-rated regs; ruling spurs state edicts covering adult businesses
- Abstracts: Alternative dispute resolution can beat litigation. On-line transactions intensify trader vs. investor question