That’s the pro-rata rule. When you convert a traditional IRA to a Roth IRA, it’s deemed to have come from all your traditional, SEP, and SIMPLE IRAs proportionally when you calculate how much of the conversion is taxable. So the question comes down to: Is an inherited IRA yours? Be...
You should consider the potential impact of the pro-rata rule well before you intend to retire or begin taking any taxable IRA distributions — or undertake a Roth conversion — as there may be worthwhile opportunities to help blunt its impact. Doing the Math Here are the steps involved in c...
Unexpectedly, the ratio of the PhCH2O:Al-CH3 protons is close to 2:6 at each temperature, which would appear to rule out a species of the type L1Al(OCH2Ph)(CH3). In the 27Al NMR spectra of C1/BnOH, two broad peaks were observed in the temperature range 25 to 80 ◦C. Further...