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Time for recharacterizing 1998 IRA contributions.(individual reti...

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Editorial Review

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on August 1, 1999. The length of the article is 605 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Section 408A(d) of the Internal Revenue Service Code and 1.408A-5 of the regulations allow taxpayers to re-characterize an individual retirement account (IRA) contribution made to one type of IRA as having been made to another type of IRA. They can do so by making a trustee-to-trustee of the IRA contribution, including earnings, to another IRA type. This re-characterization must be executed on or prior to the date prescribed by law, including extensions, for filing the federal income tax return for the year the contribution was made.

Citation Details
Title: Time for recharacterizing 1998 IRA contributions.(individual retirement accounts)
Author: Bernie Phillips
Publication: The National Public Accountant (Magazine/Journal)
Date: August 1, 1999
Publisher: National Society of Public Accountants
Volume: 44 Issue: 6 Page: 8(1)

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