I’ve written that IRA is not a kid anymore. From its humble beginning in 1974 as part of the Employee Retirement Income Security Act of (ERISA), the Individual Retirement Account (IRA) along with cousins Roth, SEP, and SIMPLE, has grown up. It’s now an increasingly important investment vehicle for retirement savings and tax planning. And it will become even more so as the Boomers start retiring, and the distribution phase begins. But, darn, the rules are complicated. So where do you go for help?  You can start at the source, IRS Publication 590, Individual Retirement Arrangements (IRAs). Or you reference, a handy Summary Table of Traditional IRA and Roth IRA Tax Rules on the Skilled Investor website. Or maybe, it’s one of those "kids, don’t try this at home" situations, and you should talk to a qualified tax advisor.