Section 34.40.118. Transfers of individual retirement accounts.  


Latest version.
  •    (a) Notwithstanding a provision in AS 09.38.017(d), AS 34.40.110, or another law to the contrary, a person may voluntarily transfer or assign the person's interest in an individual retirement account if the person
            (1) is the owner of or a participant in the individual retirement account; or
            (2) acquired the interest as a result of the death of another individual.
       (b) In this section, "individual retirement account" means an individual retirement account established under 26 U.S.C. 408 or a Roth IRA established under 26 U.S.C. 408A.

Authorities

9.38.017

Notes


References

AS 9.38.017 .017">Sec. 09.38.017. Exemption of retirement plan interests and payments.
History

(Sec. 40 ch 45 SLA 2013)