(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.
Structure Alaska Statutes
Chapter 40. Fraudulent Transfers, Revocations, and Trusts
Sec. 34.40.010. Invalidity generally.
Sec. 34.40.020. Invalidity as against purchasers.
Sec. 34.40.030. Purchasers with notice.
Sec. 34.40.040. Invalidating effect of provision for revocation, determination, or alteration.
Sec. 34.40.050. Conveyance in exercise of power to revoke and reconvey.
Sec. 34.40.060. Conveyance before accrual of right to execute power of revocation.
Sec. 34.40.070. Requirement of writing for grant or assignment of trust.
Sec. 34.40.080. Invalidity against heirs, successors, representatives, or assigns.
Sec. 34.40.090. Fraudulent intent question of fact.
Sec. 34.40.100. When title of purchaser for value not affected.
Sec. 34.40.110. Restricting transfers of trust interests.
Sec. 34.40.113. Discretionary interests in irrevocable trusts.
Sec. 34.40.115. Subjecting appointed property to claims of donee's creditor.
Sec. 34.40.118. Transfers of individual retirement accounts.
Sec. 34.40.120. “Land” and “estate and interest in land” defined.