Section 34.40.118 - Transfers of individual retirement accounts(a) Notwithstanding a provision in AS 09.38.017(d), AS 34.40.110, or another law to the contrary, a person may voluntarily transfer or assign the person's interest in an individual retirement account if the person (1) is the owner of or a participant in the individual retirement account; or(2) acquired the interest as a result of the death of another individual.(b) In this section, "individual retirement account" means an individual retirement account established under 26 U.S.C. 408 or a Roth IRA established under 26 U.S.C. 408A.Added by SLA 2013, ch. 45,sec. 40, eff. 9/9/2013.