2026 IRA Guides Collection (0-18)

IRA Guide Collection (0–18 Series)

By Denise Appleby, MJ, APA, AKS, CISP, CRC, CRPS, CRSP

The IRA Guide Collection (0–18 Series) is a structured reference set developed to provide retirement planning professionals with organized coverage of IRA rules, operational mechanics, and planning considerations across multiple subject areas. The collection is designed to reinforce technical accuracy in advisory, tax, and compliance environments where misinterpretation of IRA rules can lead to reporting errors, procedural failures, or avoidable tax consequences.

This series emphasizes rule structure, classification distinctions, and operational frameworks rather than high-level summaries. It supports professionals who require a working reference when evaluating client scenarios involving contributions, distributions, beneficiary designations, account movement, and procedural compliance.

Key areas addressed throughout the collection include:

• IRA structural features and regulatory definitions

• Contribution methods, limits, and eligibility interactions

• Distribution classification and penalty exception frameworks

• Beneficiary planning considerations and post-death account treatment

• Account movement rules (transfers, rollovers, and related limitations)

• Operational compliance considerations and procedural risk points

• Planning implications tied to rule sequencing and account type distinctions

The collection serves as a technical reinforcement tool for professionals responsible for advising on retirement assets, reviewing IRA transactions, or ensuring procedural alignment with federal requirements. Its format supports efficient consultation during case analysis, file review, and planning strategy validation.