During plea negotiations, Raymond Roth asked the district attorney's office not to give his son jail time, Davis said.

CNN: New York man admits faking his death

Nassau County District Attorney Kathleen Rice said Mr. Roth began planning the alleged hoax shortly after he lost his job at a telecommunications company.

WSJ: Fake-Death Plot Arrest

The remaining states (and the District of Columbia) need to amend their tax laws to exempt Roth IRAs from being taxed.

FORBES: Fact and Comment