This example was created for attorneys involved with:  

Retirement planning for individuals

Individual Retirement Accounts

• Individual Retirement Accounts
  Master Tax Guide basic explanation
• Individual Retirement Accounts chapter from the Federal Tax Service
• IRAs General eligibility and qualification rules from the Standard
• Spousal IRAs
• IRA Asset Prohibited Uses
  

ROTH IRAS

• Roth Overview (Master Tax Guide)
• Roth IRA Details (Standard Federal)
• FTS Roth Explanations
  

ROLLOVERS

• Rollovers Master Tax Guide overview
• Rollover Rules for IRAs and individual accounts (Standard Federal)
  

Contributions

• Excess Contributions – what to do about them (Standard Federal)
• Dollar limits on retirement plan
  contributions (table)
• Comprehensive rules on employee contributions (Federal Tax Service)

SIMPLE Retirement Accounts

• SIMPLE Retirement Accounts Master Tax Guide overview
• SIMPLE accounts (Standard Federal)
• SEP and SIMPLE Plans from the Federal Tax Service
• Retirement plans for the self-employed (Federal Tax Service)

SEP Plans

• Simplified Employee Pensions overview from the Master Tax Guid
• SEP and SIMPLE Plans from the Federal Tax Service
• Simplified Employee Pensions (Standard Federal)
  

DISTRIBUTIONS

• Taxing IRA Distributions (Standard Federal)
• Section 72 Rules (Standard Federal Explanation)
• Early Distributions (Federal Tax Service explanation)

IRS Publications

• Pub 17 on IRAs Traditional and Roth, what is deductible
• IRS Pub 590 on IRAs
  

LAWS

• Code Sec. 408 governing IRAs
• Code Sec. 408A Roth IRAs
• Code Sec. 401(a)(9) governing IRA minimum distributions
• Code Sec. 72 Annuity Rules

IRS Regulations

• Hardship Waivers to 60-day rollover – Rev. Proc. 2003-8 procedures
• Section 72 regulations
• Section 408 regulations
• Section 408A regulations
  

PLANNING ISSUES

• Retirement Planning FAQs (Standard Federal)
• Building a "Payroll Estate" (Financial & Estate Planning)
• Journal of Retirement Planning
• Planning for corporate executives
• Inherited IRAs