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March Department of the Treasury Internal Revenue Service Roth Individual Retirement Custodial Account under Section 408A of the Form
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People also ask
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What is a 408 custodial IRA?
A 408(k) plan allows employees to put aside pretax dollars for retirement that grow on a tax-deferred basis, making it a type of individual retirement account (IRA). This means that individuals pay taxes when they make withdrawals after they turn 59½. -
What is Section 408 of the Internal Revenue Code?
Except as otherwise provided in this subsection, any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee, as the case may be, in the manner provided under section 72. -
What is a 408 B individual retirement account?
For purposes of this section, the term “individual retirement annuity” means an annuity contract, or an endowment contract (as determined under regulations prescribed by the Secretary), issued by an insurance company which meets the following requirements: 408(b)(1) -
What is a 408A individual retirement account?
I.R.C. § 408A(b) Roth IRA — For purposes of this title, the term “Roth IRA” means an individual retirement plan (as defined in section 7701(a)(37)) which is designated (in such manner as the Secretary may prescribe) at the time of establishment of the plan as a Roth IRA.
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