TY - BOOK AU - Lesser,Gary S. AU - Levy,Donald R. TI - Quick reference to IRAs for 2005 contributions SN - 0735553718 PY - 2006/// CY - New York PB - Aspen Publishers KW - Individual retirement accounts KW - Taxation KW - Law and legislation KW - United States KW - Local N1 - Includes index; Traditional IRAs -- Roth IRAs -- Comparison of traditional and Roth IRAs -- Conversions and reconversions -- Preretirement financial planning with IRAs -- Estate planning -- Education IRAs -- Savings incentive match plans for employees -- Simplified employee pension plans -- Reporting, filing, and withholding ER -