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Professionals ColumnOctober 6, 2006 

Current Pension Topics: Rolling Over Inheritance IRAs
By JOEL L. FRANK
     The Pension Protection Act of 2006 (PPA) has extended a valuable Individual Retirement Account (IRA) rule to account-holders of employer-sponsored retirement plans authorized under Internal Revenue Code Sections 401(k), 403(b) and 457(b).
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YOUR SOCIAL SECURITY
By DAVID BROWN
     While most American citizens now have Social Security cards issued at birth, anyone applying for his or her first Social Security card or number must prove both identity and citizenship. U.S. citizens can prove age and citizenship with a U.S. birth certificate or a U.S. passport. U.S. citizens can p
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