2019 Alaska Statutes
Title 34. Property
Chapter 40. Fraudulent Transfers, Revocations, and Trusts
Sec. 34.40.118. Transfers of individual retirement accounts.

Universal Citation: AK Stat § 34.40.118 (2019)

(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.

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