Contaminated land has vexed researchers, who don't want to risk introducing chronic wasting disease into diseasefree regions but don't want tests confounded by dirty fields.

E contends that nontransferable IRAs are similar to (1) unassignable lottery payments, (2) stock in a closely held corporation, (3) stock that is subject to resale restrictions, (4) contaminated land and (5) land that needs to be rezoned to reflect the highest and best use.

At the same time that eligibility is being constricted and redefined, new financial accounting standards are likely to make it more difficult for corporate owners to hold onto contaminated land and buildings without reporting the steep cleanup costs associated with that property.