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Roth IRA Planning
Oleh:
Stout, Gary R.
;
Barker, Robert L.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 186 no. 2 (1998)
,
page 59.
Topik:
PLANNING
;
Roth IRA
;
planning
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.7
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The highly publicized Roth IRA, created by the Taxpayer Relief Act of 1997, is familiar to most CPA s. The new retirement saving vehicle became available after December 31, 1997, under new IRC section 408A. Roth IRAs offer clients a third option in addition to deductible and nondeductible IRA s. Many clients with IRA s must decide whether they should convert those accounts to Roth IRA s and pay tax on them now. Others must decide what type of IRA to contribute to in 1998. This article explains the available options and provides a worksheet CPA s can use to help clients make the right choice.
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