(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.
Alaska Legal Code