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CHAPTER 7
DESIGNATED ROTH ACCOUNTS
§ 7.01 Overview of Taxation of Designated Roth Accounts
-----[1] Nontaxable Qualified Distributions
-----[2] Transfers to a Roth IRA or Another Designated Roth Account
-----[3] Taxable Nonqualified Distributions
-----[4] Income Tax Withholding
§ 7.02 Tax-Free Qualified Distributions from an Account
-----[1] Qualification Requirements
-----[2] Excluded Distributions
-----[3] Remaining Investment in the Account
§ 7.03 Taxation of Nonqualified Distributions from an Account
§ 7.04 Treatment of Distributed Employer Securities
§ 7.05 Aggregation and Division of Designated Roth Accounts
§ 7.06 Rollovers of Distributions from an Account
-----[1] Requirements for a Transfer from a Designated Roth Account to a Roth IRA
-----[2] Choice of Indirect Rollover or Trustee-to-Trustee Transfer
-----[3] Requirements for an Indirect Rollover
-----[4] No Rollovers for Certain Types of Distributions
-----[5] Rollover of Distributions that Include Property
-----[6] Rollovers by Surviving Spouses and Other Beneficiaries
§ 7.07 Loans from Designated Roth Accounts
§ 7.08 Distributions of Annuity Contracts by Designated Roth Accounts
§ 7.09 Artificial Augmenting of Designated Roth Accounts
§ 7.10 Tax Withholding from Designated Roth Account Distributions
-----[1] Nonqualified Distributions That Are Not Eligible for Rollover
-----[2] Nonqualified Distributions that Are Eligible for Rollover
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DESIGNATED ROTH ACCOUNTS
§ 7.01 Overview of Taxation of Designated Roth Accounts
-----[1] Nontaxable Qualified Distributions
-----[2] Transfers to a Roth IRA or Another Designated Roth Account
-----[3] Taxable Nonqualified Distributions
-----[4] Income Tax Withholding
§ 7.02 Tax-Free Qualified Distributions from an Account
-----[1] Qualification Requirements
-----[2] Excluded Distributions
-----[3] Remaining Investment in the Account
§ 7.03 Taxation of Nonqualified Distributions from an Account
§ 7.04 Treatment of Distributed Employer Securities
§ 7.05 Aggregation and Division of Designated Roth Accounts
§ 7.06 Rollovers of Distributions from an Account
-----[1] Requirements for a Transfer from a Designated Roth Account to a Roth IRA
-----[2] Choice of Indirect Rollover or Trustee-to-Trustee Transfer
-----[3] Requirements for an Indirect Rollover
-----[4] No Rollovers for Certain Types of Distributions
-----[5] Rollover of Distributions that Include Property
-----[6] Rollovers by Surviving Spouses and Other Beneficiaries
§ 7.07 Loans from Designated Roth Accounts
§ 7.08 Distributions of Annuity Contracts by Designated Roth Accounts
§ 7.09 Artificial Augmenting of Designated Roth Accounts
§ 7.10 Tax Withholding from Designated Roth Account Distributions
-----[1] Nonqualified Distributions That Are Not Eligible for Rollover
-----[2] Nonqualified Distributions that Are Eligible for Rollover
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not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
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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.