Traditional IRA的取钱规则是Pro-rata rule:pre-tax和after-tax(也即basis) 必须以它们在traditional IRA中的比例被取出。例如traditional IRA总共有资金10k,其中1k是basis。那么从中取出3k,会包含2.7k的pre-tax money和0.3k的after-tax money。 Pro-rata即按比例的意思。美国人喜欢用cream in the coffee比喻pre-t...
这个Pro-rata rule呢,就是为了防止大家只convert after-tax to Roth IRA然后把pre-tax 的继续留着。 根据IRS Notice 2014-54里的解释 'If a participant’s account balance in a planqualified under § 401(a) or in a § 403(b) plan includes both after-tax andpretax amounts, then, under § ...
your withdrawals will be taxed as ordinary income in the year of the distribution. But if you also made after-tax contributions, determining the taxable amount of your distributions may not be that simple, especially if you have multiple IRAs. In that case, the pro-rata rule must be used t...
为什么不建议backdoor Roth:Backdoor Roth是一种绕过Roth IRA收入限制的方法。Traditional IRA在做Roth rollover时有pro rata rule,为了从Roth IRA中取出时避开复杂的五年规则,最简单的方式是在年底前清空traditional IRA。 Tony的麻烦在于,在pro rata rule的计算中,(traditional) SIMPLE IRA会被当做一种traditional IRA。
读者发现前述计算allocable earning的规则像traditional IRA rollover的pro rata rule。在计算pro rata rule时,我们将全部traditional IRA内的资金视为一个整体,按比例分配basis和pre-tax portion。这种将全部IRA视为整体的规则被称为IRA aggregation rule。本博的Bobrow v Commissioner案例分析介绍过使用多个IR...
如果你名下IRA帐户里也有抵税资产,这时候转换罗斯IRA,国税局有一套按比例计算法则(Pro-Rata Rule),根据不抵税资产在整个IRA资产中比例,算出转存额中有多少金额可以免税。 举个例子说,派克有一个SEP IRA帐户,一个传统IRA帐户,一个罗斯IRA帐户,总额31万元。SEP IRA帐户里全是税前供款1万2000元,现有本金和收益8...
It is important to understand the Pro-Rata rule for IRAs – which comes into play when you have both deductible and after-tax contributions in your Traditional IRA account. As you take distributions from the account, each distribution is treated as partly taxable and partly non-taxable, in pro...
–In June 2022 I was laid off. I had a traditional 401k with this employer worth about $20k. I didn’t do proper research about the IRS’s pro-rata rule, and – here’s the error – rolled over the 401k balance into my Vanguard traditional IRA. I now have that $20k in pre-tax...
注意Pro-rata rule. 简单说来,请确保在做backdoor Roth IRA这件事情之前, SEP IRA, SIMPLE IRA, Traditional IRA里面都没有钱的。也就是说Form 8606里面的line 6必须是0. 否则呢,放进去的6000块只有一部分可以转入Roth IRA了。如果有具体情况需要具体分析,请联系我们。
(If your traditional IRA includes both pre- and after-tax contributions, the converted amount will be taxable in proportion to the pretax value of the account, known as the pro rata rule.2) "But before doing a Roth conversion, remember that once done, it can't be undone," said ...