<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<book name="17. Individual Retirement Arrangements (IRAs)" url="pub/p17b2.htm#P17_Retirement_Arrangements" >
		<item name="What&apos; New for 2007" url="pub/p17b2.htm#P17Sec21Item136_2007" >
		</item>
		<item name="What&apos;s New for 2008" url="pub/p17b2.htm#P17Sec21Item136_2008" >
		</item>
		<item name="Reminders" url="pub/p17b2.htm#P17Sec21Item137" >
		</item>
		<item name="Introduction" url="pub/p17b2.htm#P17Sec21Item138" >
		</item>
		<item name="Traditional IRAs" url="pub/p17b2.htm#P17_Traditional_IRAs" >
		</item>
		<item name="How Much Can Be Contributed?" url="pub/p17b2.htm#P17_Can_Be_Contributed" >
		</item>
		<item name="How Much Can You Deduct?" url="pub/p17b2.htm#P17_Can_I_Deduct" >
		</item>
		<item name="Situations in Which You Are Not Covered" url="pub/p17b2.htm#P17_Situations_in_Which" >
		</item>
		<item name="Limit If Covered by Employer Plan" url="pub/p17b2.htm#P17_Employer_Plan" >
		</item>
		<item name="Modified Adjusted Gross Income (AGI)" url="pub/p17b2.htm#P17_Modified_(AGI)" >
		</item>
		<item name="Nondeductible Contributions" url="pub/p17b2.htm#P17_Non_Contributions" >
		</item>
		<item name="Inherited IRAs" url="pub/p17b2.htm#P17_Inherited_IRAs" >
		</item>
		<item name="Can You Move Retirement Plan Assets?" url="pub/p17b2.htm#P17_Plan_Assets" >
		</item>
		<item name="Rollovers" url="pub/p17b2.htm#P17b2_Rollovers" >
		</item>
		<item name="When Can You Withdraw or Use IRA Assets?" url="pub/p17b2.htm#P17_Use_IRA_Assets" >
		</item>
		<item name="When Must You Withdraw IRA Assets? (Required Minimum Distributions)" url="pub/p17b2.htm#P17_Withdraw_IRA_Assets" >
		</item>
		<item name="Distributions Fully or Partly Taxable" url="pub/p17b2.htm#P17_Distributions_Taxable" >
		</item>
		<item name="What Acts Result in Penalties or Additional Taxes?" url="pub/p17b2.htm#P17_Additional_Taxes" >
		</item>
		<item name="Excess Contributions" url="pub/p17b2.htm#P17_Excess_Contributions" >
		</item>
		<item name="Early Distributions" url="pub/p17b2.htm#P17_Early_Distributions" >
		</item>
		<item name="Excess Accumulations (Insufficient Distributions)" url="pub/p17b2.htm#P17_Excess_Accumulations" >
		</item>
		<book name="Roth IRAs" url="pub/p17b2.htm#P17_Roth_IRAs" >
			<item name="When Can a Roth IRA Be Set Up?" url="pub/p17b2.htm#P17_IRA_Set_Up" >
			</item>
			<item name="Can You Contribute to a Roth IRA?" url="pub/p17b2.htm#P17_Can_You_Contribute" >
			</item>
			<item name="How Much Can Be Contributed?" url="pub/p17b2.htm#P17_How Much_(Roth_IRA)" >
			</item>
			<item name="When Can You Make Contributions?" url="pub/p17b2.htm#P17_When_Can_You" >
			</item>
			<item name="Can You Move Amounts Into a Roth IRA?" url="pub/p17b2.htm#P17_Can_You_Move" >
			</item>
			<item name="Conversions" url="pub/p17b2.htm#P17_Conversions" >
			</item>
			<item name="Failed Conversions" url="pub/p17b2.htm#P17_Failed_Conversions" >
			</item>
			<item name="Are Distributions Taxable?" url="pub/p17b2.htm#P17_Distributions_Taxable" >
			</item>
		</book>
	</book>
	<book name="18. Alimony" url="pub/p17b2.htm#P17_Alimony" >
		<item name="Introduction" url="pub/p17b2.htm#P17Sec22Item144" >
		</item>
		<item name="General Rules" url="pub/p17b2.htm#P17_General_Rules" >
		</item>
		<item name="Instruments Executed After 1984" url="pub/p17b2.htm#P17_After_1984" >
		</item>
		<item name="Child Support" url="pub/p17b2.htm#P17_Child_support" >
		</item>
		<item name="How To Deduct Alimony Paid" url="pub/p17b2.htm#P17_Deduct_Alimony_Paid" >
		</item>
		<item name="How To Report Alimony Received" url="pub/p17b2.htm#P17_Report_Alimony_Received" >
		</item>
		<item name="Recapture Rule" url="pub/p17b2.htm#P17_Recapture_Rule" >
		</item>
	</book>
	<book name="19. Education-Related Adjustments" url="pub/p17b2.htm#P17_Education-Related" >
		<item name="What&apos;s New" url="pub/p17b2.htm#P17Sec23Item151" >
		</item>
		<item name="Introduction" url="pub/p17b2.htm#P17Sec23Item152" >
		</item>
		<item name="Student Loan Interest Deduction" url="pub/p17b2.htm#P17_Student_Loan_Deduction" >
		</item>
	</book>
</tocdata>
