text: For a more comprehensive discussion , see Joint Committee on Taxation , Present Law and Background on Federal Tax Provisions Relating to Retirement Savings Incentives , Health and Long-Term Care , and Estate and Gift Taxes ( JCX-29-99 ) , June 15 , 1999 .
  
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  The book " Joint Committee on Taxation , Present Law and Background on Federal Tax Provisions Relating to Retirement Savings Incentives , Health and Long-Term Care , and Estate and Gift Taxes " has more information on this .