Tricks and Traps of IRAs

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Tricks and Traps of IRAs

With this 140-page tax guide, you will:

    • Choose the conditions under which a Roth IRA is a preferable choice over a traditional IRA
    • Identify taxable compensation for the purpose of determining the maximum IRA contribution
    • Recall how marital status affects AGI phaseout ranges for a traditional deductible IRA or Roth IRA
    • Determine how excess contributions made prior to the return due date affect the calculation of reportable earnings from an IRA
    • Recall the disadvantages of using IRA funds for purchasing property
    • Identify what types of income are excludable from unrelated business taxable income

  • Recall how substantially equal periodic payments affect rollover treatment
  • Determine if a distribution to an employee from a qualified plan is exempt from early withdrawal penalties
  • Identify the circumstances under which a participant may exclude NUA
  • Choose from which plans taxpayers may make rollover contributions to a Roth IRA
  • Recall reporting requirements for IRA recharacterizations
  • Determine how a Roth conversion may result in additional Medicare Hospital Insurance tax
  • Recall the computation of taxable and nontaxable portions of traditional IRA distributions when there have been nondeductible contributions
  • Choose the order in which distributions are made under IRC §408A
  • Recall the circumstances in which the premature distribution penalty does not apply
  • Identify modifications for substantially equal periodic payments that will trigger an early withdrawal penalty
  • Recall who is responsible for calculating RMD
  • Determine the tax treatment of a traditional IRA with no basis

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View Table of Contents (PDF)


Spidell’s Tax Guides are part of Spidell’s Online Research Package


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