(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

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Terms Used In Alaska Statutes 34.40.118

  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
(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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