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CHAPTER 7
DESIGNATED ROTH ACCOUNTS
§ 7.01 Overview of Taxation of Designated Roth Accounts
-----[1] Nontaxable Qualified Distributions
-----[2] Taxable Nonqualified Distributions
-----[3] Transfers to a Roth IRA or Another Designated Roth Account
-----[4] Income Tax Withholding
§ 7.02 Tax-Free Qualified Distributions from an Account
-----[1] Qualification Requirements
-----[2] Excluded Distributions
-----[3] Qualified Distributions to a Beneficiary or Alternate Payee
§ 7.03 Taxation of Nonqualified Distributions from a Roth Account
-----[1] Nonqualified Distributions Generally Taxable
-----[2] Nonqualified Distributions That Are Annuity Payments
-----[3] Nonqualified Distributions That Are Non-Annuity Payments
-----[4] Investment in a Roth Program
§ 7.04 Restrictions on Distributions from Roth Accounts
-----[1] Restrictions on Timing of Distributions
-----[2] Earliest Date Distributions May Commence
-----[3] The Penalty on Early Distributions
-----[4] The Latest Date Distributions May Begin
§ 7.05 Spousal Annuity Requirements
§ 7.06 Tax Treatment of Distributed Employer Securities
§ 7.07 Distribution of an Annuity Contract
§ 7.08 Qualified Loans from Roth Accounts
§ 7.09 Aggregation and Division of Designated Roth Accounts
§ 7.10 Artificial Augmenting of Roth Accounts
§ 7.11 Tax Withholding from Roth Account Distributions
§ 7.12 Comparison of Roth Accounts with Roth IRAs
§ 7.13 Nontaxable Rollovers of Distributions from a Roth Account
-----[1] Rollover to Either a Roth Account or Roth IRA
-----[2] Rollovers to Other Roth Accounts
-----[3] Rollovers to Roth IRAs
-----[4] Distributions Eligible for Rollover
-----[5] Failure to Make an Indirect Rollover within 60 Days
-----[6] Distribution Restrictions on Funds Previously Rolled Over
-----[7] Rollovers by a Spouse, Former Spouse, or Surviving Spouse
-----[8] Beneficiary Rollover to a Roth IRA in the Name of the Retiree
§ 7.14 Taxable Rollovers from Non-Roth Accounts to Roth Accounts
-----[1] Rollover Contributions Only within the Same Plan
-----[2] Alternative Methods for Making TQR Contributions
-----[3] Special Rules Applicable to TQR Contributions
-----[4] TQR Contributions by Surviving Spouse
-----[5] Two-Year Deferral of Income from TQR Contributions
-----[6] Comparison of TQR Contributions Made to Roth Accounts and Roth IRAs
§ 7.15 More Tax Planning Considerations
-----[1] Planning for Rollovers and TQR Contributions
-----[2] Rollovers from Roth Accounts to Other Roth Accounts
-----[3] Rollovers from Roth Accounts to Roth IRAs
-----[4] Choice of Rollover to another Roth Account or to a Roth IRA
-----[5] Planning with TQR Contributions
§ 7.16 Roth Accounts in Eligible State or Local Government Plans
-----[1] Same General Roth Account Rules Applicable
-----[2] Earliest Date Distributions May Commence
-----[3] The Penalty for Early Distribution
-----[4] Spousal Annuity Requirements Not Applicable
-----[5] Additional Guidance
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DESIGNATED ROTH ACCOUNTS
§ 7.01 Overview of Taxation of Designated Roth Accounts
-----[1] Nontaxable Qualified Distributions
-----[2] Taxable Nonqualified Distributions
-----[3] Transfers to a Roth IRA or Another Designated Roth Account
-----[4] Income Tax Withholding
§ 7.02 Tax-Free Qualified Distributions from an Account
-----[1] Qualification Requirements
-----[2] Excluded Distributions
-----[3] Qualified Distributions to a Beneficiary or Alternate Payee
§ 7.03 Taxation of Nonqualified Distributions from a Roth Account
-----[1] Nonqualified Distributions Generally Taxable
-----[2] Nonqualified Distributions That Are Annuity Payments
-----[3] Nonqualified Distributions That Are Non-Annuity Payments
-----[4] Investment in a Roth Program
§ 7.04 Restrictions on Distributions from Roth Accounts
-----[1] Restrictions on Timing of Distributions
-----[2] Earliest Date Distributions May Commence
-----[3] The Penalty on Early Distributions
-----[4] The Latest Date Distributions May Begin
§ 7.05 Spousal Annuity Requirements
§ 7.06 Tax Treatment of Distributed Employer Securities
§ 7.07 Distribution of an Annuity Contract
§ 7.08 Qualified Loans from Roth Accounts
§ 7.09 Aggregation and Division of Designated Roth Accounts
§ 7.10 Artificial Augmenting of Roth Accounts
§ 7.11 Tax Withholding from Roth Account Distributions
§ 7.12 Comparison of Roth Accounts with Roth IRAs
§ 7.13 Nontaxable Rollovers of Distributions from a Roth Account
-----[1] Rollover to Either a Roth Account or Roth IRA
-----[2] Rollovers to Other Roth Accounts
-----[3] Rollovers to Roth IRAs
-----[4] Distributions Eligible for Rollover
-----[5] Failure to Make an Indirect Rollover within 60 Days
-----[6] Distribution Restrictions on Funds Previously Rolled Over
-----[7] Rollovers by a Spouse, Former Spouse, or Surviving Spouse
-----[8] Beneficiary Rollover to a Roth IRA in the Name of the Retiree
§ 7.14 Taxable Rollovers from Non-Roth Accounts to Roth Accounts
-----[1] Rollover Contributions Only within the Same Plan
-----[2] Alternative Methods for Making TQR Contributions
-----[3] Special Rules Applicable to TQR Contributions
-----[4] TQR Contributions by Surviving Spouse
-----[5] Two-Year Deferral of Income from TQR Contributions
-----[6] Comparison of TQR Contributions Made to Roth Accounts and Roth IRAs
§ 7.15 More Tax Planning Considerations
-----[1] Planning for Rollovers and TQR Contributions
-----[2] Rollovers from Roth Accounts to Other Roth Accounts
-----[3] Rollovers from Roth Accounts to Roth IRAs
-----[4] Choice of Rollover to another Roth Account or to a Roth IRA
-----[5] Planning with TQR Contributions
§ 7.16 Roth Accounts in Eligible State or Local Government Plans
-----[1] Same General Roth Account Rules Applicable
-----[2] Earliest Date Distributions May Commence
-----[3] The Penalty for Early Distribution
-----[4] Spousal Annuity Requirements Not Applicable
-----[5] Additional Guidance
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an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.