SPECIAL TYPES OF INDIVIDUAL RETIREMENT ACCOUNTS
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There are individual retirement accounts (IRAs) other than the traditional and the Roth. To learn about traditional and Roth IRAs, please read their respective tutorials. They will provide background information that will help you to better understand the alternative IRAs discussed below.

The other types of IRAs were designed to meet certain needs of investors. This tutorial describes three of them and some rules that apply to each:

• INTRODUCTION TO THE COVERDELL EDUCATION SAVINGS ACCOUNT
• CONTRIBUTION RULES OF COVERDELL EDUCATION SAVINGS ACCOUNTS
• PENALTIES ON WITHDRAWALS FROM A COVERDELL EDUCATION SAVINGS ACCOUNT
• COVERDELL EDUCATION SAVINGS ACCOUNT ROLLOVERS
• SIMPLE Retirement Accounts (SIMPLE IRAs)
• Eligibility Requirements for SIMPLE IRAs
• Simplified Employee Pensions (SEP-IRAs)
• SUMMARY OF SPECIAL IRAS

Let us begin with the E-IRA.