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  2. Self-directed IRA - Wikipedia

    en.wikipedia.org/wiki/Self-directed_IRA

    Self-directed IRA. A self-directed individual retirement account is an individual retirement account (IRA) which allows alternative investments for retirement savings. Some examples of these alternative investments are real estate, private mortgages, private company stock, oil and gas limited partnerships, precious metals, digital assets ...

  3. Tax Reform Act of 1986 - Wikipedia

    en.wikipedia.org/wiki/Tax_Reform_Act_of_1986

    The Tax Reform Act of 1986 (TRA) was passed by the 99th United States Congress and signed into law by President Ronald Reagan on October 22, 1986. The Tax Reform Act of 1986 was the top domestic priority of President Reagan's second term. The act lowered federal income tax rates, decreasing the number of tax brackets and reducing the top tax ...

  4. Treasury regulations - Wikipedia

    en.wikipedia.org/wiki/Treasury_regulations

    t. e. Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury. These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.

  5. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, (Pub. L. Tooltip Public Law (United States) 107–204 (text), 116 Stat. 745, enacted July 30, 2002), also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing ...

  6. Rollovers as business start-ups - Wikipedia

    en.wikipedia.org/wiki/Rollovers_as_Business...

    ROBS plans, while not considered an abusive tax avoidance transaction, are, according to the IRS, "questionable" because they may solely benefit one individual – the individual who rolls over his or her existing retirement 401k withdrawal funds to the ROBS plan in a tax-free transaction. Since the IRS pronouncement concerning this potentially ...

  7. Retirement plans in the United States - Wikipedia

    en.wikipedia.org/wiki/Retirement_plans_in_the...

    Retirement plan; Individual retirement account (IRA) Public employee pension plans in the United States; 401(k) 403(b) - Similar to the 401(k), but for educational, religious, public healthcare, or non-profit workers; 401(a) and 457 plans - For employees of state and local governments and certain tax-exempt entities

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