IRS Publication 590--the one that details the rules on various types of IRAs--is a full 62 pages long. It includes the skinny on Roth, Traditional, SIMPLE, spousal, inherited, and SEP IRA accounts, as well as details about conversions, conduits, recharacterizations, required minimum distributions, and withdrawals.
Is it any wonder so many investors face analysis paralysis when it comes to deciding what type of IRA to invest in and what to put inside of it? The complexity of all of those IRA rules also leaves open room for a lot of shorthand advice that, while well meaning, isn't right for everyone. Investors might hear that a Roth IRA will always be best, for example, or that you should go out of your way to house tax-inefficient investments inside of it.