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
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Chapter
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