Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013.
Executive Summary -
Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more
The Roth IRA is the better-looking (and smarter!) cousin of the traditional IRA. The Roth IRA came into existence in 1997 as part of the Taxpayer Relief Act. The provision was named for Senator William Roth of...more