Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 8 (1997) > No. 16
Article Title
Taxpayer Relief Act of 1997 (Pub. L. No. 105-34) Summary of Selected Provisions (Part 2)
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.
Recommended Citation
Harl, Neil
(1997)
"Taxpayer Relief Act of 1997 (Pub. L. No. 105-34) Summary of Selected Provisions (Part 2),"
Agricultural Law Digest: Vol. 8
:
No.
16
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol8/iss16/1
Included in
Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
