Converted Roth IRA funds are tax- and penalty-free after five years from Jan. 1 of the year of the conversion ... if you don't heed all of its rules. Restrictions on Roth IRAs aren't as ...
Some of these Rules apply directly to lawyers who are or have served as third-party neutrals. See, e.g., Rules 1.12 and 2.4. In addition, there are Rules that apply to lawyers who are not active in ...