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IRS Provides Temporary Relief for IRA Cross-Collateralization Agreements (PDF)
Eversheds Sutherland, via JDSupra Link to more items from this source
[Guidance Overview]
Dec. 15, 2011

In Announcement 2011-81 (December 12, 2011), the [IRS] granted temporary relief for an indemnity, security interest or other cross-collateralization agreement provided by an individual retirement account(IRA) owner in circumstances similar to those addressed in [DOL] Advisory Opinion 2009-03A and Advisory Opinion 2011-09A.

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