Roth IRAs allow you to invest after-tax dollars, let the investment grow tax-deferred, and take qualifying withdrawals tax-free. Roth IRAs have no age limit on those making contributions. It may feel like tax evasion, but we assure you, a Roth IRA is a perfectly legal way to save for retirement. That doesn’t mean that it can’t feel like you’re living on-the-edge. Live dangerously and start your Roth IRA today.
There is increased “portability” between retirement plans, allowing movement of money between Qualified Retirement Plans and Individual Retirement Accounts. Money can be moved from a Traditional IRA to a Roth IRA.
Unlike Traditional IRAs, there is no required minimum distribution at age 72½. Your earnings can continue to grow until you need them.
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A tax-deferred investment with a possible tax deduction if you do not have an employer-sponsored retirement plan or if your income is below certain levels.
A tax advantage which is tax-free investment growth if the account has been open for five years or more and meets the qualified distribution rule. There are no tax deductions for contributions, but tax-free growth on compounded interest replaces this benefit.
Distributions must start by age 72½.
There is NO requirement to begin withdrawals at age 72½.
Income tax is due on all withdrawals, and withdrawals made prior to age 59½ may be subject to an additional 10 percent IRS penalty.
The investor's contributions to the account may be withdrawn at any time. But to qualify for tax-free withdrawal of investment earnings, the account must be open for at least five years and the account owner must be at least 59½ or purchasing a first home. (Under the new laws, even if you've previously owned a home, you may still qualify as a first-time home buyer). After the account has been open five years, death or disability also qualify for tax-free withdrawal of earnings.
For individuals who have earned income.
For individuals of any age with earned income and adjusted gross income less than $146,000 for singles and adjusted gross income of less than $230,000 for those filing jointly.