For 2016, Val and Pat White, both age 30, filed a joint return. Val earned $45,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received $6,000 in alimony payments for the first 4 months of the year before remarrying. The couple had no other income. Each contributed $5,500 to an IRA account. The allowable IRA deduction on their 2016 joint tax return is

Which state does not have existing law governing sports agents?

A. Alaska B. Ohio C. Kentucky D. Tennessee

James is concerned that if he purchases a fixed immediate annuity his funds will be tied-up and not accessible if an emergency arises. His insurance agent said that a rider could be attached to his annuity to address this concern. The rider is a(n)

A) partial cash withdrawal rider. B) return of premium rider. C) guaranteed purchase option rider. D) waiver-of-premium rider.