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Internal Revenue CodeIRS Publication 590 (Individual Retirement Arrangements) (Also Tables in Appendix C which are distribution rules) www.irs.gov/pub/irs-pdf/p590.pdf IRA Publication 560 (Retirement Plans for Small Business, SEP, Simple and Qualified Plans) www.irs.gov/pub/irs-pdf/p560.pdf IRS FAQs regarding IRAs www.irs.gov/retirement/article/0,,id=111413,00.html US Code of Federal Regulations, Title 26, Chapter 1, Section 408 (Individual Retirement Accounts, Prohibited IRA investments). Can be found at www.irs.gov/pub/irs-tege/irc408.pdf) US Code of Federal Regulations, Title 26, Chapter 43, Section 4975 (Prohibited Transactions) http://uscode.house.gov/download/pls/26C43.txt Unrelated Business Tax Income (http://www.irs.gov/charities/article/0,,id=96104,00.html) CalculatorsMortgage and property calculators (www.bankrate.com) Required Minimum Distribution calculator (www.bankrate.com) Mutual fund expense calculator (http://apps.finra.org/Investor_Information/EA/1/mfetf.aspx) Internal Revenue Code FormsForm 990-T Unrelated Business Tax Income – Exempt Organization Business Income Tax Return (www.irs.gov/pub/irs-pdf/f900t.pdf) Form 5305-A (Traditional Individual Retirement Custodial Account) Forms 5304-Simple and 5305-Simple – Establishment of a
SIMPLE IRA (www.irs.gov/pub/irs-pdf/f5304sim.pdf;
www.irs.gov/pub/irs-pdf/f5305sim.pdf) Related Laws and RegulationsUSA Patriot Act (www.fincen.gov/hr3162) Tax Free Exchanges, IRC Section 1031(www.cap1031.com)
Glossary/General Information Retirement and IRA Terms Glossary (www.investopedia.com/categories/retirementplanning.asp) |
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