IRAS 19475+3119 [SEP] constellation
IRAS 19475+3119
IRAS 19475+3119 is a protoplanetary nebula in the constellation of Cygnus, 15,000 light-years away. The central star, V2513 Cygni, is an F-type post-AGB star.
The brightest portion of the nebula shows a quadrupolar structure, with elongated bipolar lobes, all surrounded by a faint halo.
The distance is essentially unknown. Assumptions about the luminosity have been used to estimate the distance and other stellar parameters. At an assumed kinematical distance of 4.9 kpc, the luminosity
of 2005 expanded the protection for IRAs. Certain IRAs (rollovers from SEP or Simple IRAs, Roth IRAs, individual IRAs) are exempt up to at least $1,000,000 (adjusted periodically for inflation) without having to show necessity for retirement. The law provides that "such amount may be increased if the interests of justice so require." Other IRAs (rollovers from most employer sponsored retirement plans (401(k)s, etc.) and non-rollover SEP and SIMPLE IRAs) are entirely exempt.
The 2005 BAPCPA also increased