Tax
May 21, 2005
New Tax Decision, Legislation Have Little Impact in California
Focus Column - Tax Law - By Bruce Givner - The law used to be relatively clear. California Code of Civil Procedure Section 704.115(a)(3) defines "private retirement plans" to include IRAs and "Keoghs" as follows: ;"Self-employed retirement plans and individual retirement annuities or accounts provided for in the Internal Revenue Code of 1954 as amended, to the extent the amounts held in the plans, annuities, or accounts do not exceed the maximum amounts exempt from federal income taxation under that code."
Focus Column
Tax Law
By Bruce Givner
&n...
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