Dear IRA/Pension/HSA personnel:

CWF has published a monthly newsletter discussing IRAs and pension plans since our inception in 1984. HSAs were added in 2004. Substantial changes have occurred during the last 28 years; we have covered these changes in our newsletter. We have two goals for this newsletter:

1. Provide information and offer suggested guidance to an IRA custodian so that it is very unlikey the IRS, the FDIC, the OCC or any other third party will be able to substantiate a claim that the IRA custodian failed to properly perform its IRA/HSA administrative duties.
2. Provide information so that a financial institution may render excellent customer service. We understand there are limits. Many times the customer must be told he or she needs to discuss the situation with his or her tax advisor, but this cannot always be the response of IRA/HSA personnel.

A 6 month newsletter subscription costs $45. CWF will submit our invoice within 10 days. We offer a number of complimentary articles for viewers to read at no charge. You may cancel your subscription within the first 60 days for any reason and your $45 payment will be refunded.

Sincerely,

James M. Carlson, J.D.

President

Complimentary Articles

1. A Primer - Lifetime Distributions to Roth IRA Beneficiaries, April 2012
   
2. Directly Rolling Over Inherited 401(k) Funds, May 2012
   
3. State Tax Levies on IRAs, March 2012
   
4. Levies on HSAs, March 2012
   
5. Excess Roth IRA Contributions, Correct by Recharacterizating and Then Convert, February 2012
   
6. Basic Beneficiary RMD Rules, December 2012