Article: IRS Issues Guidance on Plan Amendments for Deemed IRAs.

Article: Deemed IRAs set to take off as new option to put ...
Knight Ridder/Tribune Business News;  July 31, 2004 ;     700+ words ... ... been watching this Deemed IRA product since the ... administer any Deemed IRAs. Neither does ... from a paycheck, Deemed IRAs may also be cheaper ... the money in a deemed IRA may be invested ... advantage of a Deemed IRA is that it could ... For employers, ...

Article: Lukewarm Reception for Deemed IRAs.(Individual ...
Kiplinger's Retirement Report;  October 1, 2004 ;     700+ words ...LUKEWARM RECEPTION FOR DEEMED IRAS What is a "deemed IRA?" A deemed IRA (sometimes called a sidecar IRA ... a company plan, similar to a 401(k) plan. Deemed IRAs have been permitted since January 1, 2003, but ...

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 ... ... distribution rules for the Deemed IRAs also are the same ... the 401k and any Deemed IRA can be commingled ... regulations for Deemed IRAs over the original ... major pitfall with Deemed IRAs being a part of ... s 401(k) or Deemed IRA is disqualified ...

Article: Final Regs on Deemed IRAs.(Individual Retirement ...
The Practical Accountant;  September 1, 2004 ;     700+ words ... ... retirement plans. The regs specify that if deemed IRAs are held in a single trust that includes ... maintain a separate account for each deemed IRA and the qualified employer plan. The ... qualified employer plan portion or the deemed IRA portion of the plan to satisfy the applicable ...

Article: Deemed IRAs. (tax briefing).(annuities treated as ...
The Practical Accountant;  July 1, 2003 ;     659 words ...Deemed IRAs. Proposed regs (REG-157302-02) issued on accounts or annuities added to qualified employer plans where such accounts/annuities are to be treated as individual retirement plans. Proposed to apply beginning on or after August 1, 2003.

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 ...