Legislation signed into Law by President Barack Obama on December 17, 2010. The Act includes several provisions, but primarily focussed on extending provisions under EGTRRA and JGTRRA that were schedule to Sunset. One of the retirement provisions included in the Act is the extension of the QCD for 2010.
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The Act also extended the $2,000 contribution for ESAs for two years ( 2011 and 2012)