Taxpayer Relief Act of 1997 (Pub. L. No. 105-34) Summary of Selected Provisions (Part 2)

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1997-08-22
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Traditional IRAs. Under the legislation, an individual is not considered an active participant in an employer-sponsored retirement plan merely because the individual’s spouse is an active participant.

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