Abstract

http://ssrn.com/abstract=1077177
 


 



PPA '06 Makes IRA Rollovers More Attractive: Maybe it's Time to Switch to a Self Direct IRA? Think Again!


Kathryn J. Kennedy


John Marshall Law School


Tax Management Compensation Planning Journal, Vol. 35, p. 221, July 6, 2007

Abstract:     
Federal legislation passed in 2006 affords participants and beneficiaries of eligible retirement benefits new distribution options that can result in the reduction or deferral of federal income taxes. These new distribution options may have the domino effect of making rollovers to IRAs a more desirable funding vehicle. If this occurs, the continued interest in self-directed IRAs (i.e., where the IRA owner is not limited to the IRA trustee's or custodian's investment options, but instead can choose his investment options) will become increasingly marketed by custodians. Self-directed IRA owners appear to be particularly interested in real estate investments. In a two-part article, the first part explores the new benefit distribution options, whereas the second part discusses the practical and legal issues that IRA owners should consider before making self-directed investment decisions, especially with respect to real estate investments.

Accepted Paper Series


Not Available For Download

Date posted: December 21, 2007  

Suggested Citation

Kennedy, Kathryn J., PPA '06 Makes IRA Rollovers More Attractive: Maybe it's Time to Switch to a Self Direct IRA? Think Again!. Tax Management Compensation Planning Journal, Vol. 35, p. 221, July 6, 2007. Available at SSRN: http://ssrn.com/abstract=1077177

Contact Information

Kathryn J. Kennedy (Contact Author)
John Marshall Law School ( email )
315 South Plymouth Court
Chicago, IL 60604
United States
312-427-2737 ext. 515 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 259

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.406 seconds