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Roth IRAs

Scroll down for Roth IRA content: A Roth IRA is an individual retirement account that is funded with amounts that have already been taxed. Earnings grow tax-deferred and qualified distributions are tax-free. This category includes various content that focuses on Roth IRAs. Please check back often as we add more content.


Computation period

Definition The period beginning immediately prior to the time that the contribution or conversion that is being returned or recharacterized was made to the IRA

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Adjusted opening balance

Definition For purposes of computing the NIA (net income attributable) on a recharacterization or return of excess IRA  contribution. The fair market value of the IRA

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Partial Recharacterization

Definition A recharacterization of less than the account balance (from which the contribution or conversion is being recharacterized), or less than the total (traditional or

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IRA Rules