Authors: James R. Storey, Education and Public Welfare Division
Abstract: The Taxpayer Relief Act of 1997 (P.L. 105-34) changed IRAs by: expanding the number of tax filers eligible for tax-deductible contributions, allowing penalty-free early withdrawals for higher education and qualified home purchase expenses; and authorizing "Roth" IRAs and education IRAs funded by after-tax contributions that provide tax-free income. These changes present taxpayers with complex choices.
Pages: 6
Date: November 3, 1997
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