Ordering Rules
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 individual's Roth IRAs are treated as a single account.
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 individual's Roth IRAs are treated as a single account.
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