Table of Contents
Important Note About the DOL Fiduciary Rule
Traditional IRA Eligibility Rules
Traditional IRA Tax Considerations
Tax Treatment of Contributions by Active Participants
Eligible Rollover Distributions
Distributions Ineligible for Rollover
Indirect Rollovers Subject to Timing and Frequency
Limitations
EGTRRA Permits Rollover of After-Tax Contributions
Premature Distributions Avoiding Tax Penalty
Pro-Rata Distribution of Non-Deductible Contributions
Required Distributions during Owner’s Lifetime
Required Minimum Distribution Amount
Required Distributions at Owner’s Death
Death Before an Owner’s Required Beginning Date
Surviving Spouse’s Life Expectancy Rule
Death On or After the Required Beginning Date
Qualified Distributions Tax-Free
Non-Qualified Distributions Receive FIFO Tax Treatment
Non-Qualified Gain Distributions Before 59 ˝ Subject to
Tax Penalty
No Required Lifetime Distributions
Roth IRA Conversions & Transfers
Roth IRA Death Benefit Distributions
Surviving Spouse’s Life Expectancy Rule
Answers to Chapter Review Quizzes
CPASelfstudy.com
Course Evaluation