Article: Deemed IRAs. (tax briefing).(annuities treated as individual retirement accounts )(Brief Article)

Article: Final Regs on Deemed IRAs.(Individual ...
The Practical Accountant;  September 1, 2004 ;     700+ words ... ... employer plans but are to be treated as individual retirement plans. The regs specify that if deemed IRAs are held in a single trust that includes ... under the plan with respect to deemed individual retirement annuities. The regs also provide ...

Article: Lukewarm Reception for Deemed ...
Kiplinger's Retirement Report;  October 1, 2004 ;     700+ words ...LUKEWARM RECEPTION FOR DEEMED IRAS What is a "deemed IRA?" A deemed ... similar to a 401(k) plan. Deemed IRAs have been permitted since January ... their employees. Congress created deemed IRAs in the hope that employees would ...

Article: Deemed IRAs set to take off as new option to put ...
Knight Ridder/Tribune Business News;  July 31, 2004 ;     700+ words ... ... Tribune Business News Jul. 31--Deemed IRAs have been a product in search of a market ... Service regulations issued last week, Deemed IRAs finally are poised to take off, bringing ... remain whether they will fly or flop. Deemed IRAs, also sometimes called Sidecar IRAs ...

Article: Deemed IRAs. (tax briefing).(Brief Article)
The Practical Accountant;  March 1, 2003 ;     482 words ...Rev. Proc. 2003-13 discusses amending qualified plans to include "deemed IRAs" described in Section 498(q). It also provides sample plan amendment that may be used with IRA language.

Article: Rule change on Deemed IRAs doesn't end employer ...
Employee Benefit News;  October 1, 2004 ;     700+ words ... ... finalized rules on Deemed IRAs, clearing the way ... individuals to save through Individual Retirement Accounts by having ... retirement plan. Deemed IRAs came available last ... with incorporating Deemed IRAs into existing 401 ...

Article: IRS Issues Guidance on Plan Amendments for Deemed ...
Mondaq Business Briefing;  January 6, 2003 ;     700+ words ... ... retirement plan sponsors to offer "Deemed IRAs" under their plans beginning on January ... plan sponsors that want to provide for Deemed IRAs must amend their plan documents to allow ... plan sponsors that wish to establish Deemed IRAs for plan years beginning on or after ...

Article: Treasury Rule on Deemed IRAs in Governmental ...
US Fed News Service, Including US State News;  June 22, 2007 ;     305 words ... ... Chief of the Publications and Regulations Branch at IRS has transmitted, pursuant to law, the report of a rule entitled "Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules." The document (RIN1545-BG46)(TD 9331) was received by the ...