This section provides individuals with IRAs and 401(k) plans a wealth of information. Readers will enjoy significant benefits by reading and following the advice offered in the article Retirement Planning for IRA Owners and 401(k) Plan Participants. The most authoritative and sophisticated article listed here, IRAs After
the TRA’97- What Hath Congress Roth?, is adapted from an article appearing in the May 1998 issue of The Tax Adviser, Copyright © 1998 by the American Institute of Certified Public Accountants, Inc.. The Tax Adviser circulates to 24,000 members of the tax division of the AICPA.

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