Individual retirement account definition

Individual retirement account means a trust, custodial arrangement, or annuity under Section 408(a) or (b), Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)).

Individual retirement account means an individual retirement account under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a simplified employee pension under Section 408(k) of the Code or a simple retirement account for employees under Section 408(p) of the Code.

Individual retirement account or “IRA” means the types of eligible retirement plans specified in A.R.S. § 38-770(D)(3)(a) and (b).

Examples of Individual retirement account in a sentence

• Individual retirement account I holds a residual interest in a REMIC.

• Individual retirement account I owns shares of a nonpublicly offered regu- lated investment company.

• DB Designated Beneficiary.EDB Eligible Designated Beneficiary.IRA Individual retirement account or individual retirement trust under § 408.

• An Individual retirement account (IRA) is established after the form is fully executed by both the Depositor and the Custodian, and must be completed no later than the due date of Individual’s Income Tax return for the tax year (without regard to extensions).

• Individual retirement account, Keogh, SEP and SUB-S plan withdrawals where tax has been paid to Georgia because of the difference between Georgia and Federal law for tax years 1981 through 1986.

More Definitions of Individual retirement account

Individual retirement account or “IRA” means any account or annuity described in Code section 4975(e)(1)(B) through (F), including, for example, an individual retirement account described in section 408(a) of the Code and a health savings account described in section 223(d) of the Code.

Individual retirement account means a Roth IRA;

Individual retirement account or "IRA" means a Roth or traditional individual retirement account

Individual retirement account or "XXX" means an account created by trust for the exclusive benefit of an individual or his or her beneficiaries in accordance with the provisions of Section 408 of the IRC.

Individual retirement account or “IRA” means the individual retirement account established by or for a Participating Employee under the Program.

Individual retirement account. ’ or ‘‘IRA’’ means—

Individual retirement account means an account that satisfies the requirements of section 408(a) of the Internal Revenue Code which is established by an officer of the relief association in the name of the member participant or other benefit recipient at a federally insured financial institution.