Tax Planning for Retirees

Designated Roth Accounts for Retirement

  • § 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] Some Specific Excluded or Included 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] Overall Plan Restrictions Generally Apply
  • —–[2] Earliest Date Distributions May Commence
  • —–[3] The Additional Tax 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 Personal Borrowing While Maintaining a Roth Account
  • § 7.12 Tax Withholding from Roth Account Distributions
  • § 7.13 Comparison of Roth Accounts with Roth IRAs
  • § 7.14 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
  • —–[9] Multiple Rollovers from a Single Designated Roth Account Distribution
  • § 7.15 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] Multiple Rollovers from a Single Distribution by a Non-Roth Account
  • § 7.16 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
  • § 7.17 Roth Accounts in Eligible State or Local Government Plans
  • —–[1] Same General Roth Account Rules Applicable
  • —–[2] Earliest Date Distributions May Commence
  • —–[3] The Additional Tax for Early Distribution
  • —–[4] Spousal Annuity Requirements Not Applicable
  • § 7.18 Tax on Net Investment Income Not Applicable
  • § 7.19 Estate or Gift Tax Imposed on Plan Benefits

» Chapter 8 – MINIMUM DISTRIBUTIONS FROM TAX-FAVORED RETIREMENT PLANS