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Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries. The 2008 Edition of Taxation of Individual Retirement Accounts brings you up to date on the latest developments, including: **The book was updated for the changes made by the Small Business and Work Opportunity Tax Act of 2007, the Tax Relief and Health Care Act of 2006, and the Tax Increase Prevention and Reconciliation Act of 2006. **Section 2.04 B] discusses the new procedures for making a direct deposit of tax refunds into an IRA. **Sections 2.05