Ordering Rules

外汇网2021-06-19 13:54:13 144

The order in which Roth IRA assets are distributed. Assets are distributed from a Roth IRA in the following order:

1. IRA participant contributions

2. Taxable conversions

3. Non-taxable conversions

4. Earnings

This set of rules is used to determine the applicable tax treatment of a nonqualified Roth IRA distribution.

Under the aggregation and ordering rules, all of an inpidual's Roth IRAs are treated as a single account.

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Taxable

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