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1 In Irish history, see Irish Republican ArmyIrish Republican Army
(IRA), nationalist organization devoted to the integration of Ireland as a complete and independent unit. Organized by Michael Collins from remnants of rebel units dispersed after the Easter Rebellion in 1916 (see Ireland), it was composed of the more
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. 2 In economics, see Individual Retirement AccountIndividual Retirement Account
(IRA), tax-sheltered retirement plan, originally created (1974) to assist individuals not covered by company pensions. Under the U.S. tax law of 1981, IRA provisions were liberalized to allow individuals to contribute up to $2,000 per year (up from
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(ī`rə), in the Bible. 1 Chief officer of David. 2, 3 Two of David's guard.
The Columbia Electronic Encyclopedia™ Copyright © 2013, Columbia University Press. Licensed from Columbia University Press. All rights reserved.


the Irish Republican Army; long history of terror and violence. [Irish Hist.: NCE, 1365–1366]
Allusions—Cultural, Literary, Biblical, and Historical: A Thematic Dictionary. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
The lowest IRA share will go to Cordillera Administrative Region at P19.70 billion.
Different MAGI numbers for Roth IRA contributions apply to married taxpayers filing joint returns, qualifying widows or widowers, and married taxpayers filing separate returns.
Whether you ultimately decide a trust is appropriate for you, be sure to review, and if necessary, update your beneficiary designations with your IRA custodian.
Advisors, he stresses, must "step up their IRA education because that's where all the money is flowing."
One method that would seem to protect inherited IRAs from the creditors of non-spousal family members is to name a trust as the beneficiary of the IRA account.
S corp stock ownership by an IRA or Roth terminates the S election.
Premature IRA withdrawals made by a disabled person may be exempt from the penalty.
"This will give IRA owners a fresh start in 2015 when applying the one-per-year rollover limit to multiple IRAs," the IRS said.
To set up a self-directed IRA, you begin by transferring funds from an existing retirement account.
This case illustrates the importance of the beneficiary designation on an IRA. If the funds here were transferred directly into the inherited IRA account, the transfer would have been entirely nontaxable.
No Roth IRA contributions are allowed if an individual is married and files separately.
Either can be used to create a Stretch IRA for one or more designated beneficiaries.