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My Summa Holdings case summary published in Journal of Accountancy

October 1, 2015Recent News, Self Directed IRAIRS, self-directed IRA, Summa Holdings v. CommissionerWarren Baker

I am proud to announce the publication of my summary of the Tax Court case Summa Holdings (T.C. Memo. 2015-119) in the October 2015 edition of the Journal of Accountancy.

The article is entitled “Substance-over-form doctrine used to nix growth within Roth IRAs” and can be found by clicking here.

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Warren L. Baker featured as self-directed IRA expert in Natalie Choate’s new book “Life and Death Planning for Retirement Benefits” (8th Edition) Read the full article »