July 16, 2018

4 Requirements of a See-Through Trust

To qualify as what the IRS refers to as a "see-through" trust for IRA distribution purposes, the trust must meet the following four requirements outlined in Regulation Section 1.401(a)(9)-4, A-5 Read More
July 9, 2018

Determining Tax on Roth IRA Distributions in 5 Easy Steps

What are the ordering rules? Roth IRA distributions can consist of contributions, converted funds and earnings – or any combination of the three. To determine what your distribution is, you must use "ordering rules" which dictate the order in which these categories of Roth IRA money must be withdrawn. All Roth IRAs are considered one Roth IRA for ... Read More