2011 Quick Reference to IRAs provides attorneys, accountants,financial planners, and consultants - along with their clients - withthe essential facts and advice regarding the planning, implementation,and administration of IRAs. 2011 Quick Reference to IRAs completely covers the planning,programming, implementation, and administration of individual retirementaccounts. This unique resource delivers: Fast answers to all your IRA questions Numerous, practical examples illustrating real-world applications Crucial caveats to help you steer clear of common problems Immediate access to essential IRA information The 2011 Edition brings you up to date on the latest developmentsand adds significant new and revised materials on a number of criticaltopics, including: A discussion of the Small Business Jobs Act of 2010 provision allowingfor "in-plan" rollover conversions of a permitteddistribution from anelective 401(k), 403(b), or governmental 457(b) plan to a designatedRoth Account within the employer's plan How the DOL's 7-day safe harbor rules for elective contribution areapplied after a delinquent contribution is made Whether the DOL's new proposed investment advice regulations issued inFebruary 2010 allow the compensation of the adviser's affiliate tovary based on the investment option chosen, thus possibly allowingconflicted investment advice Why the pro rata allocation rule applies to direct rollovers and thetaxable first rule applies to 60-day rollovers from an employer's planto an IRA. Why Roth IRAs are treated differently How the new Model Notices issued in IRS Notice 2009-68 treat after-taxemployee contributions and certain pre-1987 contributions when rolledover Whether inherited IRAs are protected from creditors or included in thedebtor's bankruptcy estate under the Bankruptcy Abuse Prevention andConsumer Protection Act of 2005 Why the repeal of the 80 percent requirement used to determinecontrolled group status under Code Section 1563 does not apply whendetermining controlled group status in connection with a retirementplan And more!.