IRA Amendments for 2010/2011
January 11, 2011
We have written a comprehensive IRA amendment for 2010/2011. This amendment contains an updated IRA plan agreement and an updated IRA disclosure statement. The law changes from 2005-2010 are covered, including the most recent qualified charitable distribution rules, the RMD waiver rule for 2009 including the impact on an inherited IRA when the accountholder died prior to 2009, the 2010 and 2011 Roth conversion rules, the new rules covering rolling over inherited funds within a 401(k) by a nonspouse beneficiary into either an inherited traditional IRA or an inherited Roth IRA, the special tax rules applying to certain storm areas, and other law changes.
Categories: Amendments, Pension Alerts
