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 Roth Conversions
• —–[3] Special Rules Applicable to Roth Conversions
• —–[4] Roth Conversions by Surviving Spouse
• —–[5] Two-Year Deferral of Income from Roth Conversions
• —–[6] Comparison of Roth Conversions 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 Roth Conversions
• —–[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 Roth Conversions

• § 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